Broadcaster Fall 2008
TABLE OF CONTENTS
The New Form 990 click here
President’s Message click here
Government and Legal Affairs Report click here
Where to Place an Historic Bell click here
New York Implements “Loss Cost” Method For Determining Workers Compensation Rates click here
10 SIMPLE WAYS TO MAKE A DIFFERENCE click here
Fall Conference Report click here
Green Cemeteries – What are they? click here
5th Annual Regional Cemetery Conference click here
You will need Adobe Acrobat Reader to view the file below.
We suggest opening the program prior to clicking on the link below for shorter download times.
PDF File of entire Broadcaster Fall 2008
The New Form 990
by Garrett M. Higgins
The Internal Revenue Service (“IRS”) recently issued a final draft of the instructions for the substantially redesigned Form 990, “Return of Organization Exempt from Income Tax,” which it had released in December 2007. The form incorporates various comments and recommendations submitted by exempt organizations and their tax advisors, state regulatory boards as well as law firms and public accounting firms. Because the complex new form is designed to enhance transparency, promote tax compliance and flag issues for the IRS, filing it is expected to require greater public disclosure and more preparation time.
The new Form 990 instructions confirm that Cemetery Companies (“Cemeteries”) must provide information on as many as 20 policies that it may have in place, or disclose to the IRS — and, thus, ultimately, the public — that it has no new policies in these areas.
Today, it is essential that executives of cemeteries and their tax return preparers work together to establish and maintain fiscal responsibility and ensure that the Form 990 “tells the right story.” A cemeteries Form 990 must be technically complete and accurate, as well as transparent and useful to its stakeholders, board members, contributors, constituents and the public.
Why was the form changed?
The IRS’ revised Form 990 was re-designed to:
Enhance Transparency - The IRS is using its statutory authority to require an extensive reporting of intimate information about a cemetery’s activities, operations and transactions with disqualified persons and insiders. The old form failed to keep pace with changes in the tax law, failed to meet IRS compliance interests and failed to meet the needs of the state regulatory authorities. The new form is designed like an SEC-like disclosure document that requests a large amount of narrative information about the cemetery’s activities, operations and transactions with insiders and disqualified persons.
Promoting Tax Compliance - The new 990 promotes a uniform and complete reporting of the information requested. The form closely tracks the cemetery’s operations and use of its exempt assets to ensure tax compliance with its exempt status. The form requests detailed information in areas perceived to have the highest potential for abuse. (Compensation, Related Party Transactions, Private inurement, Excess benefit transactions and Unrelated Business Income etc…)
Minimizing Burden of the Reporting Organization: The IRS contends that the redesigned structure and flow of the questions together with the detailed instructions and the use of formatted schedules will reduce the filing burden of most cemeteries. They also, however, acknowledge that it will create additional recordkeeping and preparation burdens for cemeteries with complicated compensation arrangements, related entity structures and activities that raise compliance concerns.
Who must file the New Form 990?
Most cemeteries exempt under 501(a) of the Internal Revenue Code generally are required to use the new Form 990 for fiscal years that end on or after December 31, 2008 (Tax Returns filed in 2009).
Smaller cemeteries will be allowed to phase into using the new form over a one- to three-year period, depending on their annual gross receipts and total assets. As an alternative to filing the new form, the smaller cemeteries may file the simpler Form 990-EZ or 990-N during the transition period as follows:
May file 990 E-Z for: If gross receipts are: And if assets are:
2008 Form (generally filed in 2009) > $ 25,000 and < $1,000,000 < $2,500,000
2009 Form (generally filed in 2010) > $ 25,000 and < $ 500,000 < $1,250,000
2010 and later Forms > $ 50,000 and < $ 200,000 < $500,000
May file 990 N for: If gross receipts are:
2008 Form (generally filed in 2009) < $ 25,000
2009 Form (generally filed in 2010) < $ 25,000
2010 and later Forms < $ 50,000
Caution: Even though smaller cemeteries may be eligible to file Form 990-EZ, they may be required to complete and attach certain schedules normally required to be filed with the new 990.
Cemeteries that have $10 million or more in total assets at the end of the tax year and file at least 250 returns (W-2’s, 1099’s, 941’s etc..) are required to electronically file their returns.
Redesigned Form 990
The new form consists of a “Core Form” that must be completed by all cemeteries in its entirety and 16 supplemental schedules that are required to be completed depending on the transactions and activities conducted by the organization.
The “Core Form” consists of 11 pages with 11 sections and highlights the cemetery’s mission, program activities, and compliance with other IRS filing requirements as well as the cemetery’s internal management and governance policies.
The schedules are designed to provide detailed information about specific types of activities of the cemetery. The schedules were designed to allow the IRS to obtain more detailed information about certain types of exempt organizations and their activities without burdening all exempt organization types.
New Form 990 - “Core Form”:
Parts I & II, Summary Page and Signature Block - Summarizes the cemetery’s current and prior year’s financial information, exempt purpose and most significant activities, unrelated business income revenue, its board’s independence and staffing as well as the major income and expense categories, assets and liabilities.
Part III, Statement of Program Service Accomplishments - This section highlights the cemetery’s mission and program service accomplishments. There are new questions that inquire about changes to programs that were not listed on the prior Form 990. A detailed narrative explanation is required for this section.
Part IV – Checklist of Required Schedules - This section is designed to provide the IRS with a snapshot of the cemetery’s activities and consists of “Yes” / “No” questions that guides the organization as to which schedules need to be completed with the core form.
Part V – Statements Regarding Other IRS Filings and Tax Compliance - The questions in this section are designed to assess the cemetery’s tax compliance with other potential IRS filing requirements such as Employment Tax Returns, Independent Contractors, Unrelated Business Income Tax, Foreign Reporting Requirements, Tax Shelter Transactions, Non-Cash Contributions, Donor Advised Funds as well as other areas of tax compliance.
Part VI - Corporate Governance, Management and Disclosure - This section contains questions about certain governance, management and public disclosure policies that are not required but encouraged by the IRS. The IRS has developed a series of questions designed to emphasize corporate “best practices” that they consider necessary to tax compliance and to safeguard the organization’s assets. Policies that are addressed and need to be explained in detail on the return are:
Board’s independence, voting rights and elections
Board’s review of Form 990 prior to filing
Conflicts of interest policy and compliance / monitoring process
Audit committee
Process for establishing executive compensation, including the approval and reimbursement of travel, housing, clubs and discretionary accounts
Whistleblower policies
Document retention policies
Affiliate chapters
Joint ventures
Public availability of exemption application and Forms 990
Gift acceptance policies, including conservation easements
Part VII – Executive Compensation - This section requires the organization to list the “Reportable Compensation” of all Current and Former Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors as well as the estimated amount of all other compensation from the organization and all related organizations. The new Form 990 defines reportable compensation as Box 5 of form W-2(Medicare Wages) and must be reported on a calendar year basis regardless of the cemetery’s fiscal year end. Additional detailed information is also required to be provided on Schedule J for certain executives.
Part VIII – Statement of Revenue - The section is relatively unchanged. Some of the notable changes include; expanded contribution reporting section, a line detailing income from investment of tax-exempt bond proceeds and a separate reporting section from gaming activities.
Part IX Statement of Functional Expenses - This section remains similar to the old form, but adds the following separate expense categories; management services; lobbying expenses; investment management fees; information technology; travel and entertainment for public officials; advertising and promotion; royalties and payment to affiliates. The most notable changes when completing this section are that other expenses may not exceed 5% of total expenses and compensation of officers, directors, trustees and key employees should be based on the cemetery company’s fiscal year and does not necessarily need to agree with Part VII.
Part X and XI – Balance Sheet & Financial Statements and Reporting - This section now requires certain information to be detailed on Schedule D instead of the cemetery providing its own statement to attach to the return. This will ensure the IRS is provided with all of the information required in the instructions of the return. This part also inquires about the cemetery’s accounting method used to prepare the 990 as well as whether or not the organization receives governmental funds and receives an independent audit, review or compilation.
New Form 990 - Schedules
Schedule A - Public Charity Status and Public Support
Schedule B - Schedule of Contributors
Schedule C - Political Campaign and Lobbying Activities
Schedule D - Supplemental Financial Statements
Schedule E - Schools
Schedule F - Statement of Activities Outside The United States
Schedule G - Supplemental Information Regarding Fundraising and Gaming Activities
Schedule H - Hospitals
Schedule I - Grants and Other Assistance to Organizations, Governments and Individuals in the U.S.
Schedule J - Compensation Information
Schedule K - Supplemental Information on Tax Exempt Bonds
Schedule L - Transactions with Interested Persons
Schedule M - Non-Cash Contributions
Schedule N - Liquidation, Termination, Dissolution or Significant Disposition of Assets
Schedule O - Supplemental Information to Form 990
Schedule R - Related Organizations and Unrelated Partnerships
The following schedules will most likely need to be completed by Cemeteries:
Schedule D - Supplemental Financial Statements - This schedule contains a compilation of various financial statement attachments that provides a structure for all organizations to provide the required information for certain line items of the Balance Sheet as well as a reconciliation of net assets and revenue / expenses with financial statements. Note: The schedule requires the organization to provide the exact text of the footnote to the organization’s financial statement that reports the organization’s liability for uncertain tax positions under FIN 48.
Schedule G - Supplemental Information Regarding Fundraising and Gaming Activities - Cemeteries that either conduct fundraising activities themselves or have associated Foundations that raise funds in excess of $15,000 on their behalf will have to complete this schedule and attach it to their return or the Foundation’s return that conducted the fundraising. Organizations completing this form are required to provide information about how funds are raised and if a professional fundraiser is used. This schedule increases the reporting of fundraising and gaming activities. The organization must also disclose the states in which the organization is registered to solicit funds and conduct gaming activities.
Schedule J - Compensation Information - This schedule is used by cemeteries to report detailed compensation information for certain officers, directors, individual trustees, key employees and highest compensated employees as well as information on the compensation policies and procedures used by the organization to establish the executive compensation amounts and reimbursement of an executive’s expenses. Information required to be reported on this form includes compensation information for many executives paid more than $150,000 and all former executives and board members receiving reportable compensation regardless of amount. Compensation details will include base compensation, bonus/incentives, other current compensation, deferred compensation and nontaxable benefits, whether paid by the organization or a related organization. Organizations must disclose information regarding first class travel, travel for companions, discretionary spending accounts as well as any other personal benefits received by executives.
Schedule L - Transactions with Interested Persons - This schedule is used by cemeteries that conduct certain financial transactions or arrangements with “Interested Persons”. “Interested Persons” include officers, directors, trustees, key employees, certain other disqualified persons and highly compensated employees. The organization must provide information regarding excess benefit transactions, loans to/and from interested persons, grants or assistance benefitting interested persons and business transactions involving interested persons. The organization must describe the amount and purpose of such transactions as well confirm if they are documented in writing and have board approval.
Schedule O - Supplemental Information to Form 990 - This schedule is required to be completed by all exempt organizations and should be used to positively reflect the organization and its policies. Cemeteries should complete this schedule to embellish on and clarify all questions in their returns that require descriptive information. Cemeteries should elaborate on their good governance, management and executive compensation policies as well as their constant monitoring and enforcement of such policies.
The new form 990 was significantly redesigned to provide everyone - from the IRS, media, federal and state regulators to the general public - with extensive information about various exempt organizations and their operations. It is important that cemeteries understand the extensive amount of information requested as well as the reasons for which it is being asked. It is equally as important for the cemetery to be able to justify the answers provided on the return and to determine in advance whether or not they will draw unwanted attention and scrutiny. Ultimately, cemetery managers and board members should take steps now to review the new form and all the information required so they can provide adequate responses that will reflect positively on their organization.
Questions?
For assistance in preparing your tax returns or if you need additional information, please contact Matt McCrosson, Partner or Garrett M. Higgins, Senior Tax Manager of O’Connor Davies Munns & Dobbins LLP at (914) 421-5600.
President's Message
I graciously accepted the Presidency of NYSAC at the Annual Conference held in Lenox, Massachusetts from September 14 – 17, 2008. I commented that New York State cemeterians are often second generation cemeterians and in some cases third or fourth generation. I added that I am a second generation death care service provider myself, but have come from a different background. My father was a funeral director and following college I joined the family business and became a licensed funeral director. His mentoring extended well beyond just being a funeral director and that led me to expand my career expectations.
In March of this year, funeral director Mark Krause was elected President of ICCFA and opened his acceptance speech by saying “Hell has frozen over-There’s an undertaker in charge of the cemetery guys”. While this may be true for the National association and NYSAC, Mark and I believe that collectively funeral directors, cemeterians, crematory operators and monument dealers all serve the same families in a professional capacity at their greatest time of need.
Looking ahead for the coming year, I stated that my platform called for NO CHANGE and that I had no intention of becoming a “Maverick”. Why? I will tell you why:
NYSAC is 584 members strong (probably the largest and most financially stable state cemetery association).
NYSAC has had- and continues to have- dedicated Officers and Board members.
NYSAC provides excellent programming by offering the Annual Fall Conference; Public Affairs Seminar; Maintenance Seminars and Regional Conferences.
NYSAC employs professionals like Beth Seme, her staff, Jim Featherstonhaugh and David Fleming to work with us in achieving our Association’s goals.
And NYSAC receives huge moral as well as financial support from its supplier members. Many thanks to them.
In conclusion, I want to recognize and personally thank Terry Joyce for her work, dedication and successes this past year. She did a great job and our members appreciate the leadership she provided to NYSAC. I look forward to serving you as your new President. Please continue to support and participate in your association and I welcome your feedback and suggestions at anytime.
John Toale, Jr.
Government and Legal Affairs Report
By Frank Giglio, Chairman
The NYSAC Government & Legal Affairs Committee has had a successful year.
I wish to thank the Committee members for their hard work. As always, a special thanks to David Fleming for all his time and efforts in delivering our message.
Listed below are the two bills that were introduced by NYSAC this year:
A.1329-BRODSKY/S.3791-LEIBELL-Abandoned Cemetery Maintenance by Cemetery Corporations – referred to Corporations Authorities and Commission in the Assembly & passed on 6/17/08 in the Senate
A.11516-BRODSKY/S.8437-FLANAGAN-Provides that any municipality may appropriate and provide funding, goods and/or services to a public cemetery corporation-6/11/08 the Assembly referred it to Local Governments & it passed in the Senate on 6/17/08
I want to urge all of our membership to write to your local Congressional representative to urge their support to fund the “Veterans Bill” passed in New York last year. A sample letter can be found on the NYSAC web site.
I want to thank all of our members and suppliers who contributed to the Legal Fund this year. We have raised $22,425 so far this year. To those who have not yet contributed, please be generous.
Where to Place an Historic Bell
By Edward Hughes
The decision the Clifton Park Town Board had to face was: Where should a newly acquired historic bell be placed? In front of town hall, in a community park, at the library, on the grounds of its original location, in the cemetery?
The 1883 bell made in the Meneely Bell Factory in Troy, NY had once hung in the Grace Episcopal Church on Main Street in Jonesville. When the small church closed in 1968, the bell was moved to the Mission House in Charlton, NY, until the bell was damaged and placed in storage for over 25 years.
When the Charlton Historical Society presented the bell to Clifton Park, the debate began as to the best location. The Jonesville Cemetery Association presented its case over a five month period to the Town Board.
The bell now hangs in a magnificent wooden tower built and donated by a local contractor who owns property in the cemetery and whose brother rests there. Just a short distance away in the cemetery the founders of Grace Episcopal Church rest. Through a drive, the Association raised funds to pay for an automatic system which rings the bell at noon and during funerals. Now everyone can see and visit the bell at the entrance to the cemetery and can learn about it from historic information on several bronze plaques on the tower and on a granite marker and from tours offered by the Association.
“When the tower was finished and the bell was rung for the first time in 25 years, we all felt excitement, chills, even tears knowing that we were now united with our ancestors who had heard the bell and with all those who will follow us for centuries,” said members of the Association’s Board.
New York Implements “Loss Cost” Method For Determining Workers Compensation Rates
By: Brennan P. Regan, Regan Agency, Inc.
Effective October 1, 2008, New York has implemented a new two-step process for determining Workers Compensation insurance rates as part of the Workers Compensation Reform Act of 2007.
In the past, Workers Compensation rates were set by the New York Compensation Insurance Rating Board (NYCIRB) based on industry-wide loss, expense, and profit data. Rates determined by NYCIRB, known as “manual rates” for each industry classification, were used by all insurance companies that write Workers Compensation in New York. (Example: Cemetery Operations & Drivers - 9220)
The new rating method is known as the “Loss Cost” method, and is the preferred method for determining Workers Compensation rates in most states. New York was one of the few states using the manual rate method.
Loss Costs represent the actual claim and loss adjustment expenses for Workers Compensation, excluding insurance company expenses such as overhead, taxes, and profit. In the first step of the new system, NYCIRB will continue to collect and aggregate industry loss data as it has in the past, but rather than file a manual rate to be used by all insurance companies, it will only submit the loss costs for each industry classification. In the second step, insurance companies will be required to develop and file their own expense and profit rates, known as a Loss Cost Multiplier (LCM), subject to approval by the New York State Insurance Department. The insurance company’s specific LCM will then be added to the Loss Cost determined by NYCIRB to establish the rate to be used by that company.
LCM’s will vary by insurance company, and will be a reflection of each company’s underwriting skill and expense structure for the classes of business that they choose to insure. In an effort to prevent unfair competition, insurance companies will be required to submit five years of loss experience and expense data in support of their LCM as part of their filing. In addition, the New York State Insurance Department has indicated as part of the new system that insurance company LCM’s should not deviate by more than 10% up or down from the NYCIRB published Loss Cost.
Loss Cost systems typically favor insurance companies that have experience writing a certain class of business, as these companies have an understanding of their expenses , thus providing rate stability to its policyholders. It is also expected that the new system will reduce the number of classifications that many insurance companies choose to write, as they will want to focus on the classes that have proven historically profitable.
With the exception of the new method for rate making, the process for determining Workers Compensation premiums will remain largely the same. Factors that have been used in the past, including Experience Rating Modifiers (ERM), Up-Front Premium Discounts, the New York State Assessment, and the Expense Constant will still be used to calculate Workers Compensation premiums.
Now more than ever, individual account loss experience will play a large part in controlling your Workers Compensation costs in the long run. Governor David A. Paterson has indicated another 5% decrease in Workers Compensation rates in 2009, on top of the 20.5% decrease that we saw in 2008. The lower rates come as a result of sweeping changes to the system passed as part of the Workers Compensation Reform Act of 2007, and the new Loss Cost system for determining rates. With the new lower rates and anticipated lower premiums, it will be up to you to control your Cemetery’s losses in an effort to manage your ERM, which in turn should allow you to take advantage of Up-Front Premium Discounts available from insurance companies.
If you have any questions or would like to discuss this topic in more detail, please contact Brennan Regan at (631) 669-3434 x.224, or by email at bregan@reganagency.com.
10 SIMPLE WAYS TO MAKE A DIFFERENCE
by Andrea L. Vittum
This is part 8 in a 10 part series on simple ways cemeteries can make a difference in protecting our environment. Each one will contain examples of projects you can complete on your way to achieving certification as a member of the Audubon Cooperative Sanctuary Program. For further information on this program, contact Audubon International at 418-767-9051 or visit their Web site at www.audubonintl.org.
#8: Clean Up
Trash is more than an eye sore. It also degrades plant and animal communities and water sources. If there are places on your property where trash tends to collect, whether blown in by the wind or dropped by careless visitors or employees, make a plan to break it up and properly dispose of it on a regular basis. By keeping your property clean and free from piles of trash and other debris you will protect the plants, birds, insects and animals that live and breed there. You will also show visitors that you care about the appearance of the property and the quality of our environment.
Benefits (to YOU and the environment!)
* Eliminating trash helps to promote clean water and soil and a healthier environment.
* Wildlife will be healthier and more plentiful in a cleaner environment.
* You help YOURSELF by displaying a beautifully maintained property.
* Regular clean-up and disposal is easier to work into the work schedule than one extensive project after letting it go for too long.
Fall Conference Report
By Terry Joyce
The Cranwell Resort in Lenox, Massachusetts was the site of the 80th Annual New York State Association of Cemeteries Fall Conference held September 14-17, 2008. Over 100 attendees were treated to a beautiful and relaxing setting, warm camaraderie and informative programming.
Thanks goes to our supplier sponsors; Biondan NA, Bollinger Insurance, Carrier Mausoleums, Cold Spring Memorial Group, Ensure-A-Seal, Grever & Ward, the Regan Agency, Inc., Matthews International, Meredino Cemetery Care, Watertown Engineering; to our Cemetery sponsors; and to conference Chair, Kevin Boyd, who put together a dynamic program.
After Sunday night’s Welcome Bar-B-Que, Monday’s program began with our Annual Meeting including committee reports and election of officers and a presentation on Business Continuity Planning by Richard Donovan of M&T Bank, who provided a draft business continuity plan content page.
Gary O’Sullivan spoke engagingly of the value and qualities of a great leader. He reminded us all that business ethics are not possible without ethical leadership, that once ethical values are determined, decisions follow easily and that we have the great privilege of being the guardian of an enduring trust and must convey this to our organization in all we do.
Margaret Goralski, a professor from Southern CT State College, used a slide presentation to show the cultural and religious burial customs worldwide and how we are, and will continue to be, influenced by them.
Joel Rabinowitz, director of a member Cemetery, Green Springs, shared his “green” philosophy and started the conversation of opportunities that may exist to serve families who also share this philosophy.
Lastly, former Mayor, Ed I. Koch, spoke dynamically of his cemetery and memorial epitaph choices. He spoke of his love for his city and his country and his willingness to speak his mind, after all, “what can they do to me … I have a plot.” He joined the membership for the cocktail hour on the outdoor terrace overlooking the beautiful Berkshires to close a super day.
Tuesday began with an important and informative discussion of the new 990 by representatives of O’Connor, Davies, Munns and Dobbins, LLP with sample forms distributed with changes highlighted. All agreed much work will need to be done to be in compliance (see related article on this important topic.)
The Government & Legal Affairs Committee Chairman, Frank Giglio and NYSAC lobbyist, David Fleming, reminded everyone that involvement and participation is vital. Discussion included the municipal aid to cemeteries bill and the funding of Veteran’s Burial Benefit Program. Rosemarie Longo, Deputy Director of State, gave the “State of the State” update and spoke of her concern for the many “at risk” cemeteries.
The annual banquet including installation of officers, golfing, swimming and taking in some of the many local cultural attractions, made for some enjoyable and full late summer days.
Please mark your calendars for next September 13-16th and plan on attending our 81st Annual Conference at the beautiful Sagamore Resort on Lake George and please contact me if you have any suggestions. Hope to see many of you there!
Green Cemeteries – What are they?
By the Catholic Cemetery Conference Environmental Committee
Jack Fahey – Chairman, Mike Welsh, David Yearsley and Anthony Carpinello
Someone asked me the other day what I thought about ‘green’ burials? I was not sure how to respond. So I went on the internet to find out what was going on with these ‘green’ burials and where they are taking place.
What I found out is that ‘Green’ burials are starting to catch on in some areas of the country so I thought your Environmental Committee should give you a “heads-up” on exactly what this consists of. The belief is “…to follow the natural cycle of life by returning the body to the earth and embracing the Biblical philosophy of “ashes to ashes, dust to dust.” (1) Therefore no embalming takes place, metal or treated wood caskets are not permitted, nor are vaults. The caskets that are used are made of biodegradable material or pine. Some people choose to be interred in just a cloth or shroud alone.
The concept of ‘green’ burials is more popular overseas. In Great Britain, there are over 200 ‘green’ cemeteries. In the United States there are a few, with the first being opened in South Carolina in 1998, the Ramsey Creek Preserve. Other states in which ‘green’ cemeteries have been established are California, Florida, Michigan, New York, and Texas. (2)
We spoke with Annabelle McGannon, Executive Director of the Catholic Cemetery Association of Western PA. The CCA, which operates fifteen active burial grounds, are considering setting aside land in four of their largest properties for green burials. They are open to the idea and have been getting calls from interested people.
The CCA owns 1,000 acres of undeveloped land spread over its 15 active Cemeteries. Ms. McGannon said association officials have discussed setting aside ground for green burials in PA. Part of the reason would simply be savings as she said, “It’s very labor intensive to maintain a cemetery properly”. Ms. McGannon noted that at least 3/4 of the association’s annual budget goes to salaries of employees who maintain burial grounds.
Marking the grave in these cemeteries is obviously much different than in our traditional cemeteries. Simple inscribed rocks/stones, shrubs, or trees are often used. Some are using GPS coordinates to locate these graves.
Why are people using ‘green’ burials? They think they are more environmentally friendly, but are they? Do ‘green’ burials pollute water? “Advocates claim that water quality is not jeopardized because for the most part, harmful bacteria and viruses that may have been present, become inert within hours or days after death. “ (1) The advocates do say that as a precaution to avoid any potential contamination, burial sites should be kept far away from any water sources. We do not know the scientific facts of such contamination but embalming fluids contain formaldehyde, which is a known carcinogen. Knowing such, sealed vaults may not be the worst things to use at the very minimum, this way we can help from any further contamination to the ground. After many years of being buried we need to think of the environmental changes that are happening underground.
In order to continue other traditional funeral practices such as wakes, bodies are preserved using dry ice or a cooler for up to three to four days. The Green Burial Council — which has set standards for the practice — argues, “there is no evidence suggesting that embalming provides any public health benefits.”(1)
Some of the statistics that advocates for ‘green’ burials have researched are quite compelling for everyone to reconsider what “traditional” cemeteries are doing to our environment. Joe Sehee, Executive Director of the Green Burial Council, says, “We bury enough embalming fluid to fill eight Olympic-size swimming pools, enough metal to build the Golden Gate Bridge, and so much reinforced concrete in burial vaults that we could build a two-lane highway from New York to Detroit,”. It wasn’t until the Civil War — when bodies were transported from the battlefield to home — that current funeral practices became popular. So in many ways, green burials are simply a return to traditions of the past. And some religious groups adhere to those practices even today. (2)
As we continue to evolve as people and the longer we are inhabitants of the Earth, the more of our land we develop. This results in less and less naturally preserved areas. Over the past 10 to 20 years there has been more and more concern voiced over this trend which has resulted in our government (local & federal) getting more involved in protecting our environment. Laws are constantly being set forth to protect our environment, make people more environmentally conscious, and designating various areas as natural preserves.
Many people support such movements so strongly they join various special interest groups. These groups often assist in the education of the public in hopes of promoting environmental awareness. Knowing and understanding all of the above and how passionate people are about their environment, it only makes sense that ‘Green’ cemeteries are gaining popularity throughout the country.
When an area is designated by the government as a natural preserve or wetlands site, it protects that area from ever being used for other purposes. As we know, when a cemetery is established, 99.9% of the time that protects the site from ever being used for anything other than cemetery use. Put the two together and it is a marriage made in heaven. In 2006, it was just that for a 13,000-acre ranch in New Mexico.
About 15 miles southeast of Santa Fe, New Mexico, the Commonwealth Conservancy bought a 13,000 - acre ranch of which nearly 12,000 acres are slated for preservation as open space available for use by the public. Principally 300 acres are devoted to a mixed-use, mixed-income village of as many as 965 homes. The development of such is providing the money for a proposed 10-acre ``green burial” site - the Galisteo Basin Preserve. It also would fund conservation: Roughly half of what someone pays to be buried on the property would be used to buy and preserve nearby acreage. (3)
‘Green’ cemeteries are also another way for entities other than the government, to ensure that areas of our environment remain in their natural state. One thing that ‘green’ cemeteries would have over the government in keeping these areas in their natural state is that once an individual is interred, they are there for eternity. The government can always come up with some sort of legislation to un-do any of their previous declarations and could remove natural preservation designations from an area. Such a happening is highly unlikely but one never knows what the future brings
This article reprinted with permission of the Catholic Cemetery Conference, Catholic Cemetery, April 2008.
Heidi Glenn – NPR.org – “Q&A: What It Means To Have A Green Burial” – February 14, 2007
Cheryl Corley – NPR.org – “Burials And Cemeteries Go Green” – December 16,2007
Deborah Baker, Associated Press – The Boston Globe – “Conservationist Push For ‘Green Burial’” – August 26, 2006
5th Annual Regional Cemetery Conference
By JoAnne Ryan
On Wednesday, October 15, 2008 the 5th Annual Regional Cemetery Conference took place in Oneonta. This enlightening event was organized by Vernon Wildenstein of the Walton Cemetery Association located in Walton, New York. Vern is an extremely dedicated cemeterian who saw a need for education and information for all of the cemeteries in his area of the State.
What started out as just a few fellow cemeterians getting together to share their knowledge has turned into an annual affair, drawing upwards of 80 attendees. This year’s conference focused on the financial crisis affecting not only every American and business in this country, but more importantly small not-for-profit cemeteries.
Round table/breakout session topics included ways to develop successful fund raising techniques, turf management and how to lessen maintenance, and options to generate additional income with an ever increasing cremation rate. In addition to these sessions, guest speakers included representatives from Merrill Lynch and NBT Financial Services. A presentation on the responsibilities and duties of the secretary and treasurer was presented by NYSAC Board members.
To round out the day, a panel of speakers from the NYS Division of Cemeteries was on hand to answer any questions that arose regarding the regulations and directives that each of us must abide by in our day to day operations.
By participating in and offering these types of conferences, we are providing critical information to those smaller cemeteries that do not have the means to attend the Government and Legal Affairs Seminar or the Annual Fall Conference. Thank you Vern, for a wonderful opportunity! |
|
