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About Oak Hill Cemetery

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Who Owns Oak Hill Cemetery?

The Cemetery as a whole is owned by The Glendale Cemetery Association, a nonprofit corporation which was incorporated in 1909 and which we will refer to as the "Association." The Association owns the entire Cemetery, subject, of course, to the interests of the persons holding burial rights. The Cemetery is managed with the assistance of Spring Grove Cemetery under the terms of an agreement which permits the Cemetery to benefit from the expertise and resources of Spring Grove Cemetery.


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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