Return of Organization Exempt From Income Tax

Transcription

1 Gr U IF CR' Form 990 Return of Organization Exempt From Income Tax Under section 501 (c), 527, or 4947(a)(1) of the Internal Revenue Code (except lack lung enefit trust or private foundation) Department of the Treasury Internal Revenue Service The organization may have to use a copy of this return to satisfy state reporting requirements A For the 2005 calendar year, or tax year eginnin g 11/01, 2005, and endin g 10/31, 2006 OMB No Open to Pulic Inspection B Check if applicale D Employer Identification Numer ease Address change PARS aele WORCESTER COUNTY MEMORIAL or pnot Name change or type. PARK E Telephone numer see 217 RICHARDS AVE Initial return specific pp instruc - TON, MA Accounting Final return tions. F method : Cash Accrual Amended return Other (specify) Application pending Section 501 (cx3) organizations and 4947 (a^1) nonexempt H and I are not applicale to section 527 organizations charitale trusts must attach a completed Schedule A H (a) Is this a group return for affiliates, Yes No (Form 990 or 990-EZ). G We site: I" N/A J Organization type check only one) 501(c) 13-4 (insert no) 4947 (a)(1) or 527 K Check here If the organization's gross receipts are normally not more than $25,000 The organization need not file a return with the IRS, DUE If the organization chooses to file a return, e sure to file a complete return. Some states require a complete return. H () If 'Yes,' enter numer of affiliates H (C) Are all affiliates included' (if 'No,' attach a list See instructions ) H (d) Is this a separate return filed y an El Yes organization covered y a group ruling? n Yes Ili No I Grou p Exem ption Numer M Check X if the organization is not required L Gross recei p ts. Add lines 6, 8, 9, and 10 to line ,908,086. to attach Schedule B (Form 990, 990-EZ, or 990-PF). Part I Revenue - Exnenses - and Chanees in Net Assets or Fund Balances (S Instrucfinns) 1 Contriutions, gifts, grants, and similar amounts received a Direct pulic support Indirect pulic support c Government contriutions (grants) 1 c d Total (add lines la throug lc) (cash $ noncash $ 1 d 0. 2 Program service revenue including govern mer#=fee,fgfttraccte m Parlt VII, line 93) 2 3 Memership dues and assessments 4 Interest on savings and temporary cash inve stmepnts _ ^, 4 5 Dividends and interest from securities SEP 0 4 2u , a Gross rents _ ^.-. 6a " L Less rental expenses f 1 1^ 'T 6 c Net rental income or (loss) (sutract line 6 from lln6.6aj ^ 6c R 7 Other investment income (descrie 7 E (A) Securities (B) Other v 8a Gross amount from sales of assets other than inventory 2 803, a Less cost or other asis and sales expenses 2, 665, c Gain or (loss) (attach schedule) Statement 1 138, c d Net gain or (loss) (comine line 8c, columns (A) and (B)) 8d 138, Special events and activities (attach schedule) If any amount is from gaming, check here 0. a Gross revenue (not including $ of contriutions reported on line 1a) 9a Less: direct expenses other than fundraising expenses c Net income or (loss) from special events (sutract line 9 from line 9a) 10a Gross sales of inventory, less returns and allowances 10a 833,010. lt C 9 Less. cost of goods sold , 106. E c Gross profit or (loss) from sales of inventory (attach schedule) (sutract line 10 from line 10a) Statement 2 10c 689, Other revenue (from Part VII, line 103) Total revenue (add lines 1d, 2, 3, 4, 5, 6c, 7, 8d, 9c, 1Oc, and 11 ) 12 1, 099, Program services (from line 44, column (B)) 13 1, 622, 426. E x P 14 Management and general (from line 44, column (C)) 14 E N 15 Fundraising (from line 44, column (D)) 15 E 16 Payments to affiliates (attach schedule) 16 S 17 Total expenses (add lines 16 and 44, column (A)) 17 1,622, 426. A 18 Excess or (deficit) for the year (sutract line 17 from line 12) , 644. N 5 19 Net assets or fund alances at eginning of year (from line 73, column (A)) 19 3, 575,771. T T 20 Other changes in net assets or fund alances (attach explanation) See Statement ,927. S 21 Net assets or fund alances at end of year (comine lines 18, 19, and 20 ) 21 3, 199, 054. BAA For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. TEEA0109L 02/03/06 Form 990 (2005) 1 a C No t5

2 Form 990 (2005 ) WORCESTER COUNTY MEMORIAL Pa ge 2 Part 11 Statement of Functional Expenses All organizations must complete column (A). Columns (B), (C), and (D) are required for section 501(c)(3) and (4) organizations and section 4947(a)(1) nonexempt charitale trusts ut optional for others Do not include amounts reported on line 6, 8, 9, 10, or 16 of Part 1 22 Grants and allocations (att sch) (cash $ non-cash $ (A) Total (B) Program services (C) Management and general (D) Fundraising If this amount includes foreign grants, check here 2 23 Specific assistance to individuals (aft sch) Benefits paid to or for memers (aft sch) Compensation of officers, directors, etc Other salaries and wages , , Pension plan contriutions 27 56, , Other employee enefits Payroll taxes 29 66, Professional fundraising fees Accounting fees 31 50, , Legal fees Supplies , , Telephone , Postage and shipping Occupancy Equipment rental and maintenance Printing and pulications Travel 39 27, Conferences, conventions, and meetings Interest 41 10, , Depreciation, depletion, etc (attach schedule) , Other expenses not covered aove (itemize) a See Statement 4 43a , c 43c d 43d e 43e f 43f Total functional expenses. Add lines 22 throw h 43. (Organizations completing columns (B) - (D), car these totals to lines 13-15) 4, 622, 426., 622, Joint Costs. Check flif you are following SOP 98-2 Are any joint costs from a comined educational campaign and fundraising solicitation reported in( B) Program services? Yes No If 'Yes,' enter () the aggregate amount of these joint costs $, (ii) the amount allocated to Program services $, (iii) the amount allocated to Management and general $ and (v) the amount allocated to Fundraising $ BAA Form 990 (2005) TEEA0102L 11/01/05

3 .Form 990 (2005) WORCESTER COUNTY MEMORIAL Pa ge 3 Part III Statement of Program Service Accomplishments Form 990 is availale for pulic inspection and, for some people, serves as the primary or sole source of information aout a particular organization How the pulic perceives an organization in such cases may e determined y the information presented on its return. Therefore, please make sure the return is complete and accurate and fully descries, in Part III, the organization's programs and accomplishments What is the organization's primary exempt purpose? CEMETAR_Y_ORGANIZATION _ Program Service Expenses tions(3) and All organizations must descrie their exempt purpose achievements in a clear and concise manner. State the numer of ^eqcared for a501 (c (4) organizations and clients served, pulications issued, etc. Discuss achievements that are not measurale. (Section 501 (c)(3) and (4) organ- 4947(a)(1) trusts, ut izations and 4947(a) ( 1) nonexem p t charitale trusts must also enter the amount of g rants and allocations to others optional for others ) a TO-PROVIDE-BURIAL - NEEDS TO-PLOT OWNERS (Grants and allocations $ ) If this amount includes foreign grants, check here , 622, 426. C Grants and allocations $ If this amount includes forei g n grants, check here (Grants and allocations $ ) If this amount includes foreign grants. check here d (Grants and allocations $ ) If this amount includes foreign grants, check-her-e- here e Other program services (Grants and allocations $ ) If this amount includes foreign grants, check here n f Total of Program Service Expenses (should equal line 44, column (B), Program services) 1, 622, 426. BAA Form 990 (2005) TEEA0103L 10/14/05

4 Form 990 (2005) WORCESTER COUNTY MEMORIAL Page 4 Part IV Balance Sheets (See Instructions) Note : Where required, attached schedules and amounts within the description column should e for end-of-year amounts only. (A) Beginning of year (B) End of year 45 Cash - non-interest-earing 43, , Savings and temporary cash investments 46 47a Accounts receivale 47a 512, 261. Less: allowance for doutful accounts , c 390, a Pledges receivale 48a Less allowance for doutful accounts 48 48c 49 Grants receivale 49 A s 50 Receivales from officers, directors, trustees, and key employees (attach schedule) 50 E 51 a Other notes & loans receivale (attach sch). 51 a s Less. allowance for doutful accounts c 52 Inventories for sale or use , Prepaid expenses and deferred charges 65, , Investments - securities (attach schedule) Cost FMV 6, 929, , 322, a Investments - land, uildings, & equipment: asis 55a Less accumulated depreciation (attach schedule) 55 55c 56 Investments - other (attach schedule) 56 57a Land, uildings, and equipment asis 57a 1, 298, 922. Less accumulated depreciation (attach schedule) Statement , 053, , c 245, Other assets (descrie See Statement 6 ) 189, , Total assets (must e q ual line 74). Add lines 45 through 58 8, 303, ,862,548* 60 Accounts payale and accrued expenses , 971. L 61 Grants payale 61 A 62 Deferred revenue , Loans from officers, directors, trustees, and key employees (attach schedule) 63 L 64a Tax-exempt ond liailities (attach schedule) 64a E Mortgages and other notes payale (attach schedule) , Other liailities (descrie See Statement 7 ) 3 563, ,577, Total liailities. Add lines 60 throu g h 65 4, 727, ,663,494. N Organizations that follow SFAS 117, check here - Nand complete lines 67 through 69 and lines 73 and 74 A 67 Unrestricted , Temporarily restricted 68 E1 69 Permanently restricted 3, 366, , 745, 829. o Organizations that do not follow SFAS 117, check here and complete lines F 70 through 74 N 70 Capital stock, trust principal, or current funds 70 D 71 Paid-in or capital surplus, or land, uilding, and equipment fund 71 B A 72 Retained earnings, endowment, accumulated income, or other funds 72 A N 73 Total net assets or f un d a l ances (a dd l ines 67 through 69 or l ines 70 th roug h 72; column (A) must equal line 19; column (B) must equal line 21) 3, 575, ,199, Total liailities and net assets/fund alances. Add lines 66 and 73 8, 303, ,862,548. BAA Form 990 (2005) TEEA0104L 10/17/05

5 -Form 990 (2005) WORCESTER COUNTY MEMORIAL Page 5 Part IV-A Reconciliation of Revenue per Audited Financial Statements with Revenue per Return (See Instructions.) a Total revenue, gains, and other support per audited financial statements a 1,099,782. Amounts included on line a ut not on Part I, line 12 1 Net unrealized gains on investments 1 2Donated services and use of facilities 2 3Recoveries of prior year grants 3 4Other (specify) Add lines 1 through 4 c Sutract line from line a c 1,099, 782. d Amounts included on Part I, line 12, ut not on line a: 1 Investment expenses not included on Part I, line 6 d1 2Other (specify): d Add lines dl and d2 d e Total revenue (Part 1, line 12). Add lines c and d 11-1 e 1,099,782. Part IV- B Reconciliation of Exp enses p er Audited Financial Statements with Expenses p er Return a Total expenses and losses per audited financial statements a 1, 622, 426. Amounts included on line a ut not on Part I, line 17: 1 Donated services and use of facilities 1 2Pnor year adjustments reported on Part I, line Losses reported on Part I, line Other (specify) Add lines 1 through 4 c Sutract line from line a c 1,622, 426. d Amounts included on Part I, line 17, ut not on line a: 1 Investment expenses not included on Part I, line 6 d1 2Other (specify): d Add lines d1 and d2 d e Total ex penses (Part I, line 17) Add lines c and d e 1,622, 426. Part V-A Current Officers, Directors, Trustees, and Key Employees (List each person who was an officer, director, trustee, or key employee at any time during the year even if they were not compensated) (See the instructions ) (B) Title and average hours (C) Compensation (D) Contriutions to (E) Expense (A) Name and address per (i, week devoted to position f not paid enter -0-) employee enefit plans and deferred account and other allowances compensation plans GEORGE-M.-HARVEY PRES./DIRECTOR COMMONS - DR 0 SHREWSBURY, MA KEVIN KILLELEA VP/SEC/DIRECTOR 104,000. 8, KEEP AVE PAXTON MA BRIAN KILLELEA Vice President 80,979. 6, _KEEP AVE 40 PAXTON, MA NORA LAVIN DIRECTOR MAIN ST WORCESTER, MA HECTOR-J.-COUTURE DIRECTOR 42,894. 3, AUBURN, MA BAA TEEA0105L 10/17/05 Form 990 (2005)

6 Form 990 (2005 ) WORCESTER COUNTY MEMORIAL Paae 6 Part V-A Current Officers, Directors, Trustees, and Key Em p loyees (continued) Yes No 75a Enter the total numer of officers, directors, and trustees permitted to vote on organization usiness as oard meetings _ Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through famil y or usiness relationshi p s? If 'Yes, ' attach a statement that identifies the individuals and explains the relationship(s) See Statement 8 75 X c Do any officers, directors, trustees, or key employees listed in form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive com p ensation from any other org anizations, whether tax exem p t or taxale, that are related to this organization through common supervision or common control? 75c X Note. Related organizations include section 509(a)(3) supporting organizations See Statement 9 If 'Yes,' attach a statement that identifies the individuals, explains the relationship etween this organization and the other organization(s), and descries the compensation arrangements, including amounts paid to each individual y each related organization d Does the organization have a written conflict of interest policy? 75d h Part V- B Former Officers, Directors, Trustees, and Key Employees That Received Compensation or Other Benefits (If any former officer, director, trustee, or key employee received compensation or other enefits (descried elow) during the year, list that person elow and enter the amount of compensation or other enefits in the appropriate column. See the instructions.) (A) Name and address (B) Loans and Advances (C) Compensation (D) Contriutions to employee enefit plans and deferred compensation plans (E) Expense account and other allowances Part VI Other Information (See the instructions. Yes No 76 D id th e organ iza t ion engage in any ac tivi ty n o t previously r eporte d t o th e IRS? If 'Ye s, ' attach a detailed description of each activity 76 X 77 Were any changes made in the organizing or governing documents ut not reported to the IRS? 77 X If 'Yes,' attach a conformed copy of the changes 78a Did the organization have unrelated usiness gross income of $1,000 or more during the year covered y this return? 78a X If 'Yes,' has it filed a tax return on Form 990-T for this year? 78 NIA 79 Was th ere a l iqui da t ion, d issol u t ion, term i n a t ion, or su s tant ial contr act i on durin g the year? If 'Yes,' attach a statement 79 X 80 a I s th e organiza t ion re l a t e d (o th er than y associa t ion wi th a s t a t ewi d e or n a t ion wi d e organ izat i on) throu g h common memership, governing odies, trustees, officers, etc, to any other exempt or nonexempt organization? 80a X If 'Yes,' enter the name of the organization N/A and check whether it isdexemptor nonexempt 81 a Enter direct and indirect political expenditures (See line 81 instructions) 81 a 0. Did the organization file Form 1120-POL for this ear' 81 BAA Form 990 (2005) TEEA0106L 11/03/05

7 Form 990 (2005) WORCESTER COUNTY MEMORIAL Page Part VI Other Information (continued) Yes No 82 a Did the organization receive donated services or the use of materials, equipment, or facilities at no charge or at sustantially less than fair rental value? 82a X If 'Yes,' you may indicate the value of these items here Do not include this amount as revenue in Part I or as an expense in Part II (See instructions in Part III) 82 N/A 83a Did the organization comply with the pulic inspection requirements for returns and exemption applications? 83a X Did the organization comply with the disclosure requirements relating to quid pro quo contriutions? 83 X 84a Did the organization solicit any contriutions or gifts that were not tax deductile? 84a X If 'Yes,' did the organization include with every solicitation an express statement that such contriutions or gifts were not tax deductile. 84 N A (c)(4), (5), or (6) organizations. a Were sustantially all dues nondeductile y memers? 85a N A Did the organization make only in-house loying expenditures of $2,000 or less? 85 N A If 'Yes' was answered to either 85a or 85, do not complete 85c through 85h elow unless the organization received a waiver for proxy tax owed for the prior year c Dues, assessments, and similar amounts from memers 85c N/A d Section 162(e) loying and political expenditures 85d N/A e Aggregate nondeductile amount of section 6033(e)(1)(A) dues notices 85e N/A f Taxale amount of loying and political expenditures (line 85d less 85e) 85f N/A g Does the organization elect to pay the section 6033(e) tax on the amount on line 85f' 85 N A h If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount on line 85f to its reasonale estimate of dues allocale to nondeductile loying and political expenditures for the following tax year? 85h N A (c)(7) organizations. Enter. a Initiation fees and capital contriutions included on line 12 86a N/A Gross receipts, included on line 12, for pulic use of clu facilities 86 N/A (c)(12) organizations Enter a Gross income from memers or shareholders 87a N/A Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) 87 N/A 88 At any time during the year, did the organization own a 50% or greater interest in a taxale corporation or partnership, or an entity disregarded as separate from the organization under Regulations sections and If 'Yes,' complete Part IX 88 X 89a 501(c)(3) organizations. Enter: Amount of tax imposed on the organization during the year under: section 4911 N/A ;section 4912, N/A, section 4955 N/A 501(c)(3) and 501(c)(4) organizations Did the organization engage in any section 4958 excess enefit transaction during the year or did it ecome aware of an excess enefit transaction from a prior year? If 'Yes,' attach a statement explaining each transaction 89 N? A c Enter- Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958 N/A d Enter Amount of tax on line 89c, aove, reimursed y the organization N/A 90a List the states with which a copy of this return is filed None _ Numer of employees employed in the pay period that includes March 12, 2005 (See instructions.) 190^ a The ooks are in care of MR BRIAN KILLELEA Telephone numer RICHARDS AVER-PAXTON MA _ ZIP At any time during the calendar year, did the organization have an interest in or a signature or other authority over a Yes No financial account in a foreign country (such as a ank account, securities account, or other financial account)? 91 X If 'Yes,' enter the name of the foreign country See the instructions for exceptions and filing requirements for Form TD F , Report of Foreign Bank and Financial Statements c At any time during the calendar year, did the organization maintain an office outside of the United States? 91 c X If 'Yes,' enter the name of the foreign country Section 4947(a)(1) nonexempt charitale trusts filing Form 990 in lieu of Fonn Check here. N/A and enter the amount of tax-exempt interest received or accrued during the tax year 92 ^ N/A BAA Form 990 (2005) TEEAO107L 02/03/06

8 -Form 990 (2005) WORCESTER COUNTY MEMORIAL Page 8 Part VII Anal y sis of Income -Producin g Activities (See the instructions Unrelated usiness income Excluded y se ction 512, 513, or 514 Note : Enter gross amounts unless (A) (B) (C) (D ) Related ( o) exempt otherwise indicated Business code Amount Exclusion code Amount function income 93 Program service revenue a c d e f Medicare/Medicaid payments g Fees & contracts from government agencies 94 Memership dues and assessments 95 Interest on savings & temporary cash invmnts 96 Dividends & interest from securities Net rental income or (loss) from real estate. a det-financed property not det-financed property 98 Net rental income or (loss) from pers prop 99 Other investment income 100 Gain or (loss) from sales of assets other than inventory , Net income or (loss) from special events 102 Gross profit or (loss) from sales of inventory 689, Other revenue- a c d e 104 Sutotal (add columns (B), (D), and (E)) 409, , Total (add line 104, columns (B), (D), and (E)) 1,099,782. Note : Line 105 plus line 1d, Part 1, should equal the amoun t on line 12, Part Part VIII Relationshi p of Activities to the Accom p lishment of Exem pt Pur poses (See the instructions ) Line No. W Explain how each activity for which income is reported in column (E) of Part VII contriuted importantly to the accomplishment of the organization's exempt purposes (other than y providing funds for such purposes) 102 SALES OF LOTS, VAULTS AND INTERMENT FEES TO PROVIDE BURIAL NEEDS. Part IX Information Reg ardin g Taxa le Susidiaries and Disre g arded Entities (See the instructions (A) (B) (C) (D) Name, address, and EIN of corporation, Percentage of partnership, or disregarded entity ownership interest N/A % Nature of activities Total income (E) End-of-year assets s G Part X Information Reaardina Transfers Associated with Personal Benefit Contracts (S the instructions ) a Did the organization, during the year, receive any funds, directly or indirectly, to pay Did the organization, during the year, pay premiums, directly or in Note : If 'Yes' to (), file Form 8870 and Form 4720 (see instructions Under penal es perjury I declar tqt I have examined this return, including ; true, correc complete Declar arer (other than officer) is ased Please Sign signature er., Here v/. Tvoe or nt name and tit VA Ulu Paid Preparer's ^ signature Pre- ALBER CEGLIA D arer ' S Firm ' s name (or Biscelia, Steiman & Fudem yours if selfemployed), 44 Front Street, Suite 430 Use Only address, and Worcester, MA BAA

9 2005 Federal Statements Page 1 WORCESTER COUNTY MEMORIAL PARK Statement 1 Form 990, Part I, Line 8 Net Gain ( Loss) from Noninventory Sales Pulicly Traded Securities Gross Sales Price: 2,803,955. Cost or Other Basis: 2,665,198. Total Gain (Loss) Pulicly Trade d Securities $ 138,757. Total Net Gain (Loss) From Noninventory Sales $ 138,757. Statement 2 Form 990, Part I, Line 10 Gross Profit (Loss ) From Sales Of Inventory SALES OF LOTS,VAULTS,INTERMENT FEES $ 833,010. Gross Sales $ 833,010. Less Returns & Allowances 0. Net Sales $ 833,010. Less Cost Of Goods Sold 143,106. Gross Profit From Sales Of Inventory $ 689,904. Statement 3 Form 990, Part I, Line 20 Other Changes in Net Assets or Fund Balances unrealized GAIN ON MARKETABLE SECURITY $ 145,927. Total $ 145,927. Statement 4 Form 990, Part II, Line 43 Other Expenses (A) (B) (C) (D) Program Management Total Services & General Fundraising ADVERTISING 38, ,749. CUSTOMER ALLOWANCES 20, ,000. DONATIONS 8,560. 8,560. DUES & SUBSCRIPTIONS 11, ,180. GENERAL INSURANCE 88, ,130. GROUP INSURANCE 94, ,206. MISCELLANEOUS 4,329. 4,329. OFFICE EXPENSE 48, ,698. UTILITIES 9,712. 9,712. VEHICLE LEASE 16, ,281. Total $ 339,845. $ 339,845. $ 0. $ 0.

10 2005 Federal Statements Page 2 WORCESTER COUNTY MEMORIAL PARK Statement 5 Form 990, Part IV, Line 57 Land, Buildings, and Equipment Accum. Book Category Basis Deprec. Value Machinery and Equipment $ 1,031,882. $ 813,589. $ 218,293. Buildings 267, , ,823. Total $ 1,298,922. $ 1,053,806. $ 245,116. Statement 6 Form 990, Part IV, Line 58 Other Assets DEVELOPMENT COSTS $ 171,890. Net Intangile Assets 62,764. Total $ 234,654. Statement 7 Form 990, Part IV, Line 65 Other Liailities PROVISION FOR VAULT PURCHASES $ 1,331,274. RESERVE FOR DEVELOPMENT 157,693. RESERVE FOR PERPETUAL CARE 2,088,199. Total $ 3,577,166. Statement 8 Form 990, Part V -A, Line 75 Compensation Paid to Related Individuals Name and Relationship BRIAN KILLELEA BRIAN KILLELEA IS THE SON OF KEVIN KILLELEA Statement 9 Form 990, Part V-A, Line 75c Individuals Compensation By Related Organizations BRIAN KILLELEA Related Organization: H & R MEMORIAL SALES CORP FEIN: Relationship Explanation: H&R MEMORIAL SALES CORP IS A FOR PROFIT S CORPORATION WHEREBY WORCESTER COUNTY MEMORIAL PARK, INC HAS A SALES AGREEMENT WITH TO PROVIDE BRONZE MEMORIALS TO CUSTOMERS. SALES PRICES REPRESENT INDUSTRY PRICES. MASSACHUSETTS LAW PROHIBITS CEMETERIES FROM SELLING BRONZE MEMORIALS AS PART OF

11 2005 Federal Statements Page 3 WORCESTER COUNTY MEMORIAL PARK Statement 9 (continued) Form 990, Part V-A, Line 75c Individuals Compensation By Related Organizations THE CEMETERY OPERATION. Compensation Paid: $ 16,000. Benefit Plan Contriutions: $ 0. Expense Account: $ 0. Compensation Arrangement: PAID ON AN AS NEEDED BASIS. KEVIN KILLELEA Related Organization: FEIN: Relationship Explanation: Compensation Paid: Benefit Plan Contriutions: Expense Account: Compensation Arrangement: H & R MEMORIAL SALES CORP SAME AS BRIAN KILLELEA EXPLANATION $ 7,800. $ 0. $ 0. AS NEEDED