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2017-02-16 Cemetery Board MinutesCity of Edmonds Edmonds Memorial Cemetery Board Meeting Minutes February 16, 2017 4 pm Frances Anderson Center, Room 123 Call to Order Chair Jerry Janacek called the meeting to order at 4:00 pm Members Present: Jerry Janacek Peggy Irwin Melissa Johnson Joan Longstaff Betty Gaeng Patrick Kelly Members Absent: Approval of Minutes Staff Present: Rich Lindsay, Parks Manager Guest: Dale Hoggins January 19, 2017 minutes were approved with changes. Motion to approve by Joan Longstaff, seconded by Melissa Johnson, approved. Finance Report: December and January Cemetery reports were reviewed and are attached. Chair Report: Budget Revenue for 2016 was $164,284.78, and actual revenues were $174,485.66. We made over $10,000 over the budget for 2016. See attachment, Revenue Detail Report for 2016. Jerry spoke to Scott James, Finance Director, regarding return on investment, 2% on all City finances. Staff Report: • Rich reported that Quiring gave a $2,400 bid for moving the monument to the Cemetery. Parks & Recreation will pour the concrete foundation for the monument. The bid was approved by the Board. Stump and tree removal is complete. • The sidewalk on the north entrance to the Cemetery is being completed and will be a beautiful addition, also a safety measure for pedestrians. 1 Sales Report - Sales and Services Month Year to Date Goal Grave sales 9 11 40 Niche Sales 0 2 25 Burials 4 9 55 Inurnments 2 2 25 Old Business: • Melissa gave an update on Memorial Day Planning. Vietnam veterans are to be honored at this year's event. Jerry is to be the Master of Ceremonies. Peggy is to organize the brass quintet and the choir has been arranged with Alan Skoog. • Melissa moved to continue the ad in the Beacon. Peggy Irwin seconded the motion and it was approved. New Business: • Joan is working on an active volunteer list. • Betty Gaeng has completed the history of the names on the Memorial monument. Announcements: Adjournment: The meeting was adjourned at 4:56 pm by Jerry Janacek. Next Meeting: Thursday, March 16, 2017 at 4pm, at Frances Anderson Center, Room 123 2 CITY OF EDMONDS CEMETERY FUNDS TRANSACTION SUMMARY MONTH ENDING: December 31, 2016 Cemetery Trust Total Fund 130 Fund 137 Beginning Cash Balance $ 1,035,500.28 $ 130,164.72 $ 905,335.56 Beginning Memorial/Gift Program Balance $ 2,910.44 $ 2,910.44 $ - 1,038,410.72 133,075.16 905,335.56 Receipts 141291 Olga S Zolotova 200.00 180.00 20.00 141292 Lawrence Paul Wennik 4,000.00 3,600.00 400.00 141293 William Boyce Lambe 100.00 90.00 10.00 141294 Carolynne Harris 1,165.00 1,048.50 116.50 141295 Carolynne Harris 4,000.00 3,600.00 400.00 141296 John Merrian 600.00 540.00 60.00 141297 Masoud A Salehi 2,024.00 1,821.60 202.40 Total $ 12,089.00 $ 10,880.10 $ 1,208.90 Investments and Transfers Interfund transfer in 20,000.00 20,000.00 0.00 Bank Interest 1,403.31 184.49 1,218.82 Total $ 21,403.31 $ 20,184.49 $ 1,218.82 Disbursements Salaries & Benefits 9,106.83 9,106.83 0.00 Automatic Wilbert Vault Cc 625.00 625.00 0.00 Office Max 8.60 8.60 0.00 Dunn Lumber 1,919.32 1,919.32 0.00 Quiring Monuments Inc 2,935.00 2,935.00 0.00 Frontier 83.12 83.12 0.00 Sno Co PUD 335.86 335.86 0.00 Olympic View Water District 59.94 59.94 0.00 Edmonds Water Division 150.15 150.15 0.00 Vehicle Rental 962.50 962.50 0.00 Journal Entry 10.99 10.99 0.00 December Merchant Svcs Fee 489.60 489.60 0.00 Total $ 16,686.91 $ 16,686.91 $ - Vouchers Payable $ 3,579.39 $ 3,579.39 $ - $ 3,579.39 $ 3,579.39 $ - Ending Cash Balance $ 1,055,885.07 $ 148,121.79 $ 907,763.28 Ending Investment Balance - - - Ending Accrued Interest Balance - - - $ 1,055,885.07 $ 148,121.79 $ 907,763.28 Beginning Memorial / Gift Program Balance $ 2,910.44 2,910.44 - Ending Memorial / Gift Program Balance $ 2,910.44 $ 2,910.44 $ - Grand Total $ 1,058,795.51 $ 151,032.23 $ 907,763.28 Interfund Loan Payable/Receivable $ - $ - CITY OF EDMONDS CEMETERY FUNDS TRANSACTION SUMMARY MONTH ENDING: January 31, 2017 Cemetery Trust Total Fund 130 Fund 137 Beginning Cash Balance $ 1,055,885.07 $ 148,121.79 $ 907,763.28 Beginning Memorial/Gift Program Balance $ 2,910.44 $ 2,910.44 $ - Receipts 141298 141299 141300 141451 141452 141453 141454 141455 141456 141457 Reverse Contribuiton/Donation Total Investments and Transfers Interfund transfer in Bank Interest Total Disbursements Salaries & Benefits Frontier ANS of Washington Inc. Vehicle Rental January Merchant Svcs Fee Total Vouchers Payable 1,058,795.51 151,032.23 907,763.28 Arlene L Smith 1,600.00 1,440.00 160.00 Leslie Thompson 1,365.00 1,228.50 136.50 Deborah J Hegamin 5,525.00 4,972.50 552.50 Robert Rinehart 1,450.00 1,305.00 145.00 Michael Kelley 500.00 450.00 50.00 Rebecca Nyutu 3,874.00 3,486.60 387.40 Richard L Hoffer 865.00 778.50 86.50 Deborah J Hegamin 365.00 328.50 36.50 Patricia L Pepin 1,200.00 1,080.00 120.00 Beth J Rudnick 650.00 585.00 65.00 J E 170022 0.00 (100.00) 100.00 $ 17,394.00 $ 15,554.60 $ 1,839.40 - 0.00 0.00 2,311.18 339.20 1,971.98 $ 2,311.18 $ 339.20 $ 1,971.98 Ending Cash Balance Ending Investment Balance Ending Accrued Interest Balance Beginning Memorial / Gift Program Balance Ending Memorial / Gift Program Balance Grand Total 9,682.76 9,682.76 0.00 92.51 92.51 0.00 167.84 167.84 0.00 899.17 899.17 0.00 489.60 489.60 0.00 $ 11,331.88 $ 11,331.88 $ - $ 3,579.39 $ 3,579.39 $ - $ 3,579.39 $ 3,579.39 $ - $ 1,067,837.76 $ 156,263.10 $ 911,574.66 $ 1,067,837.76 $ 156,263.10 $ 911,574.66 $ 2,910.44 2,910.44 - $ 2,910.44 $ 2,910.44 $ - $ 1,063,589.42 $ 152,014.76 $ 911,574.66 Interfund Loan Payable/Receivable $ - $ - revdetl.rpt 01/24/2017 11:13AM Periods: 12 through 12 130 CEMETERY MAINTENANCE/IMPROVEMT Account Number 130.300 *** Title Not Found *** Revenue Detail Report City of Edmonds 12/01/2016 through 12/31/2016 Page: 1 Adjusted Year-to-date Prct Estimate Revenues Revenues Balance Rcvd 130.000.308.40.000.00 COMMITTED BEGINNING FUND BALANCE 134,360.00 0.00 0.00 134,360.00 0.00 130.100.308.40.000.00 COMMITTED BEGINNING FUND BALANCE 2,900.00 0.00 0.00 2,900.00 0.00 Total * Title Not Found'"* 137,260.00 0.00 0.00 137,260.00 0.00 130.340 -Title Not Found *** 130.000.341.70.000.00 RESALE ITEMS/TAXABLE 27,000.00 0.00 24,322.50 2,677.50 90.08 12/212016 cr GJ AN12-05-16 180.00 12/16/2016 cr GJ AN12-29-16 328.50 12/21/2016 cr GJ AN01-03-17 90.00 12127/2016 cr GJAN01-05-17 921.60 130.000.341.70.000.00 RESALE ITEMSIfAXABLE 27,000.00 1,520.10 25,842.60 1,157.40 95.71 130.000.343.60.000.00 CEMETERY GRAVE SALES 28,620.00 0.00 32.940.00 -4,320.00 115.09 12/2/2016 cr GJ AN12-05-16 3,600.00 12/1512016 cr GJ AN12-28-16 3,600.00 130.000.343.60.000.00 CEMETERY GRAVE SALES 28,620.00 7,200.00 40,140,00 -11,520.00 140.25 130.000.343.60.200.00 COLUMBARIUM NICHE SALES 40,500.00 0.00 29,025.00 11,475.00 71.67 130.000.343.60.400.00 CEMETERY SERVICES 40,500.00 0.00 35,711,10 4,788.90 88.18 12/15/2016 cr GJ AN12-28-16 90.00 12/16/2016 cr GJ AN 12-29-16 720.00 12/21/2016 cr GJ AN01-03-17 450.00 12127/2016 cr GJ AN01-05-17 900.00 130.000.343.60.400.00 CEMETERY SERVICES 40,500.00 2,160.00 37,871.10 2,628.90 93.51 Total *** Title Not Found - 136,620.00 10.880.10 132.878.70 3,741.30 97.26 130.360 *** Title Not Found *** 130.000.361.10.000.00 INVESTMENT INTEREST 640.00 0.00 1.308.47 -668.47 204.45 12/31/2016 je GJ 12-31-16 int 50.17 12/3112016je GJ 12-31-16 bon 134.32 130.000.361.10.000.00 INVESTMENT INTEREST 640.00 184.49 1,492.96 -852.96 233.28 Page: 1 revdetl.rpt 01 /24/2017 11:13AM Periods: 12 through 12 130 CEMETERY MAINTENANCE/IMPROVEMT Account Number Revenue Detail Report City of Edmonds 12/01/2016 through 12/31/2016 Adjusted Estimate Revenues Page: 2 Year-to-date Prct Revenues Balance Rcvd 130.000.367.00.000.00 CONTRIB/DONATIONS PRIVATE SOUR 0.00 0.00 102.00 -102.00 0.00 130.000.369.90.000.00 MISCELLANEOUS REVENUE 0.00 0.00 0.00 0.00 0.00 130.100.361.10.000.00 INVESTMENT INTEREST 0.00 0.00 0.00 0.00 0.00 130.100.367.00.000.00 CONTRIBUTION/DONATION 0.00 0.00 12.00 -12.00 0.00 Total" Title Not Found " 640.00 184.49 1,606.96 -966.96 251.09 130.380 "' Title Not Found "' 130.000.381.10.610.00 INTERFUND LOAN FROM 610 0.00 0.00 0.00 0.00 0.00 Total " Title Not Found '" 0.00 0.00 0.00 0.00 0.00 130.390 -Title Not Found " 130.000.395.10.000.00 SALE OF FIXED ASSETS 0.00 0.00 0.00 0.00 0.00 130.000.397.19.000.00 OPERATING TRANSFER -IN 0.00 0.00 0.00 0.00 0.00 130.000.397.19.001.00 INTERFUND TRANSFER IN 40,000.00 0.00 20,000.00 20,000.00 50.00 12/2912016 je GJ 160252 20,000.00 130.000.397.19.001.00 INTERFUND TRANSFER IN 40,000.00 20,000.00 40,000.00 0.00 10000 Total "' Title Not Found " 40,000.00 20,000.00 40,000.00 0.00 100.00 Total CEMETERY MAINTENANCE/IMPROVEMT 314,520.00 31,064.59 C!! 140,034.34 55.48 Page: 2 revdetl.rpt 01/24/2017 11:13AM Periods: 12 through 12 137 CEMETERY MAINTENANCE TRUST FD Account Number Revenue Detail Report City of Edmonds 12/01/2016 through 12/31/2016 Adjusted Year-to-date Estimate Revenues Revenues Page: 3 Prct Balance Rcvd 137.300 -Title Not Found ' 137.000.308.30.000.00 RESTRICTED BEGINNING FUND BALANCE 883,730.00 0.00 0.00 883,730.00 0.00 Total `"` Title Not Found * 883,730.00 0.00 0.00 883.730.00 0.00 137.340 "' Title Not Found `*' 137.000.341.70.000.00 RESALE ITEMS/TAXABLE 3,000.00 0.00 2,769.90 230.10 9233 12/2/2016 cr GJ AN 12-05-16 20.00 12/16/2016 cr GJ AN12-29-16 36.50 12/21/2016 cr GJ AN01-03-17 10.00 12/27/2016 cr GJ AN01-05-17 102.40 137.000.341.70.000.00 RESALE ITEMS/TAXABLE 3,000.00 168.90 2,938.80 61.20 97.96 137.000.343,60.000.00 CEMETERY GRAVE SALES 3,180.00 0.00 3,660.00 -480.00 115.09 12/2/2016 cr GJ AN12-05-16 400.00 12/15/2016 cr GJ AN12-28-16 400.00 137.000.343,60.000.00 CEMETERY GRAVE SALES 3.180.00 800.00 4,460.00 -1,280,00 140.25 137.000.343.60.200.00 COLUMBARIUM NICHE SALES 4,500.00 0.00 3,225.00 1,275.00 71.67 137.000.343.60.400.00 CEMETERY SERVICES 4,50000 0.00 3,900.50 599.50 8668 12/15/2016 cr GJ AN12-28-16 10.00 12/16/2016 cr GJ AN 12-29-16 80.00 12/2112016 cr GJ AN01-03-17 50.00 12/27/2016 cr GJAN01-05-17 100.00 137.000.343,60.400.00 CEMETERY SERVICES 4,500.00 240.00 4,140.50 359.50 92.01 Total *** Title Not Found * 15,180 00 1,208.90 14,764.30 415.70 97.26 137.360 -Title Not Found ' 137.000.361.10.000.00 INVESTMENT INTEREST 4,700.00 0.00 8,050.73 -3,350.73 171.29 12/31/2016 je GJ 12-31-16 bon 887.37 12/31/2016 je GJ 12-31-16 int 331.45 137.000.361.10.000.00 INVESTMENT INTEREST 4,700.00 1,218.82 9.269.55 -4,569.55 19722 137.000.361.30.000.00 UNREALIZED GAIN ON INVESTMENTS 0.00 0.00 0.00 0.00 0.00 137.000.367.00.000.00 CONTRIB/DONATIONS PRIVATE SOUR 0.00 0.00 0.00 0.00 0.00 Page: 3 revdetl.rpt Revenue Detail Report Page: 4 01/24/2017 11.13AM Periods: 12 through 12 City of Edmonds 12/01/2016 through 12/31/2016 137 CEMETERY MAINTENANCE TRUST FD Account Number Total — Title Not Found — 137.380 — Title Not Found 137.000.381.20.130.00 INTERFUND LOAN PAYMENTS Total — Title Not Found — 137.390 — Title Not Found 137.000.397.19.001.00 OPERATING TRANSFER -IN Total — Title Not Found — Total CEMETERY MAINTENANCE TRUST FD Grand Total Adjusted Estimate Revenues 1,218.82 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 903,610.00 2,427.72 1,218,130.00 33,492.31 Year-to-date Prct Revenues Balance Rcvd 9,269.55 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0,00 0.00 0.00 24,033.85 879,576.15 2.66 198, 519.51 1, 019, 610.49 16.30 Page: 4