How
is the Association Managed?
The internal
structure of the Association is regulated by a law of the
State of Ohio which applies to all Ohio nonprofit corporations.
The Association's Articles of Incorporation, which have been
filed with the Ohio Secretary of State, establish that the
Association's sole purpose is to operate a nonprofit cemetery.
Responsibility for setting the policies of the Association
lies with its Board of Trustees who serve without pay. The
Trustees have adopted a Code of Regulations to govern the
internal workings of the Association and Rules and Regulations
to establish guidelines for burials and other items of importance
to purchasers of burial rights in the Cemetery.
Who
Chooses the Board of Trustees?
Each Trustee
is elected for a term of one year. When vacancies occur, they
are filled by vote of the remaining Board members. In this
way, the Board of Trustees is self-perpetuating.
How
are the Officers of the Cemetery Chosen?
The Board
of Trustees elects the Chairman of the Board, the President
and other officers of the Association annually.
So
Oak Hill is "nonprofit." Does That Mean Oak Hill
Sells At Cost?
No. Oak
Hill strives to earn a reasonable net income from its operations
and investments, so that money will always be available to
maintain the grounds and facilities, even after the last burial
space is sold. The Association's nonprofit status under Ohio
law and the Federal income tax law means that any income in
excess of expenses cannot be paid to any private individual,
in the way that a for-profit corporation pays dividends to
a stockholder; rather Oak Hill's earnings are used or invested
by the Association, free of income tax, for the development
and preservation of Oak Hill for future generations. This
status also means that gifts to Oak Hill are charitable contributions
under Federal income tax law, deductible to the extent allowed
by that law.
What
is Oak Hills's Religious Affiliation?
Oak Hill
is not sponsored by any religious faith and is non-sectarian.
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