August 3, 2011                                    

Friends:

 

Nearly ten years ago we asked you to give us information about Catholic cemeteries in the Diocese of Davenport.  To be sure our information is correct would you please take a moment and answer the questions on the attached document.  You may answer on the document and return it to me electronically or you may print it out and return it by mail. 

 

We are sometimes asked whether the cemetery should be owned by the parish or whether a separate cemetery corporation should be formed.  With parish ownership the cemetery is automatically covered by parish insurance.  However, if there is a building, a statue other than a grave marker, a gate, fence or other outdoor property on the cemetery grounds it must be listed on the insurance policy.  Gravestones are the property of the family and if they are damaged, the family’s insurance may provide coverage. With parish ownership the funds can be part of the parish budget with the kinds of controls that brings:  an annual review, accountability to the families who use the cemetery, and with the regular publication of parish accounts, openness.  Management including the sale of cemetery lots and care issues is consolidated in one place. 

 

If there is a separate cemetery corporation many of those issues are not the direct responsibility of the parish or the pastor.  However, as a Catholic cemetery the pastor has some responsibility to such organizations in his parish.   These separate corporations are guided by Iowa law and they must comply with the basic requirements of law: 

 

·         There needs to be articles of incorporation on file and a set of bylaws outlining the operation of the corporation. 

·         There must be at least an annual meeting, and ideally other meetings throughout the year.  Notice of these meetings should be published and minutes kept and published. 

·         There must be strict accountability of funds collected and the spending of those funds, as verified by an annual review.  Review of the investments of the cemetery funds is critical because the funds need to maintain the cemetery in perpetuity.

·         The corporation is responsible for providing insurance against personal injury and property damage at the cemetery.

·         The corporation must file a report to the Secretary of State of Iowa every two years.

 

To be sure that the cemetery corporations are complying with these regulations can you please provide us with a copy of the articles of incorporation, the bylaws, a copy of the most recent annual meeting minutes, and a copy of the most recent financial statement.  If that information is not available to you, please send me the name of a contract person who can provide it.

 Thank you.

 Rev. George W. McDaniel
Chancellor 

Cemeteries questionaire (MS Word Docx)

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