SR-071371-8B~~ ~~
~~~ ~ J
Ji1~ ~. 3?°?1
FROM: Bartlett L. Kennedy, Director of Public Works THIS ~~^;
SUBJECT: Woodlawn Cemetery - Perpetual Care Fund. CIS"Y CI^ERIf';; .~%-'.
av~ F;i,Ii~~.
At the budget study session before the City Council on June 21, 1g71,
during discussion of the Woodlat~rn Cemetery budget, the Council made an
informal request for a report and recommendation relative to increasing
the charges for perpetual care.
At present, under the terms of Ordinance 845 (C.C.S.), adopted October
13, 1870, the perpetual care charge in all Blocks other than Block lg
the new section) is $4.20 per square foot, while in Block lg it is
1.50 per square foot.
Although it is true that there are very few unsold graves available for
public sale outside of Block lg, it is equally true that there are
hundreds of unsold graves remaining in the Fraternal Plots in other
Blocks, and on these graves we collect perpetual care charges when the
graves are sold. To charge $4.20 a square foot in these plots, while
charging only $1,50 in Block lg, is rather difficult to justify,
As the Council is aware, the Administration strongly opposed reducing
the perpetual care charge in Block lg. With the completion of construc-
tion of this Block, the sale of graves, both for immediate need and for
pre-need, has been brisk, 31 having been sold in May, for example. Every
grave sold in this Block at the present low perpetual care rate reduces
still further our already inadequate perpetual care fund.
Attached hereto is a copy of my memo of September 25, 1970 entitled
"Woodlawn Cemetery-Analysis of Perpetual Care Fund". The facts and
statements contained therein are true today.
It is recommended that the City Council be requested to authorize the
preparation of an amendment to Section 7306 of the Municipal Code
establishing the rate for perpetual care in all Blocks of the Cemetery
at $4.20 per square foot. Only by so doing can we reduce to a minimum
the amount of tax funds required in perpetuity to maintain the Cemetery
as a memorial park.
BARTLETT L. KENNEDY
Director of Public Works
Attachment:
Memo dated g/25/70
Sep*tember 25, 1870
Perry ecott, City 2H:.no~er
Artlett L. ~.enredy, Director off' Fablic s+or~~
~Foodls.~~n Ceretcry Anaiyvis cf Pex~etual Caro Sandi
I ar;~ not sure X ctzn anvz:~ex= the qucution raiY 4d by Counei3.~~aaz Iisidy
(SeF.texaber ~2, ].J70 Co;nc71 ~.;eetin~} concerni.,.z~~ the future cost oa
rae:~.ntuSri:^.~ the c~;;aetery and ii:s relationsh3.y~ to vhe Cer::etery P~r~etu~T
Cµre F~:Lriclp Ho~.e,rer, a reci:~etlor. o:' ~::er~:etuul care c~k;.r~re:, aro°~ :~~.~'t5 to
~1.~0 der :>~~.are foot in Dloca~;. lg nil3 certo.inly -reduce tYae f::nds snail--
able for :c,3.::ter.~nce i;t:'.Ci:, ~.f ista.de~L:ate, ~ilS transfer the obligation
tO the city tE.'.~:;=LyE'rG @
axe folloc~rin~ tab~al~Ltion, ~oased on certain ;:' cts and rec.sonzxble as:>unP»
tlor<s, bill hots the naox°t~a:~.tc e.`:fect on the Perpct~.:al Cure a<:.nd of
thiN red:aetion. It is obviously not ~recisc, b*<xt ~recisian a.n thin
cuwe is nc;ather ~:os~.:Lbl~: ror necessaay i
one ca'!outdt3ons are bs~sed on tYae fo?la~.in~:
~+.} fact ?g0o lots avs.il~.bl~; in Dloc'~ lg.
b} assunl=dons of the 2808 lottit, ~{~,~, ar 17~s~a lotP, 'gill be sold as
r>in~;les ea°sd ~Q~, or llFi3 lots, Till be so?d a.s do:=bles.
Cerriete;ry rE'I`L?inin~ ~.'1.=~6' - ~ y£:E'r .
Continuatier~ off' snnu~_l contribution ~'ror o~:cr~.tin~ a~.~nd - ~lg,l6~?
Incor~e frorc investi:,ents -- ~~ of cost, root rr~.et values
Intcre ,t :zred to abwt~: o~eratint; costs <<d at rrewent
(not s.dded to ~:rinc 3~:~.1}p
~tCT!i
Per,;et~:~.l Care F'uunci Y~:.lrnee as of 6/30j7Q
bases on coot (not r.:arket value} os investrtentsp
1'erq~,ettavl Casre Chsr~es an7/~rerx.a.lnin, ua~old lots
.tn refit od `°~Y:if.~'t~ry ® '/ W ~~ V~i2 0 o p i i f A m e a f e s+ i+
F.a~xiualoontppr~~ibutaon ;:rot.:; o}~ex°ratin~ fund
8 ~s ylg, 1C3C+ waao ma oespis ppipe+ess. ++e seieoo pea a•
I'er~ot~:a/l Cs.Rr~e /C_i~~.}r%~es, Dlac~ 3.g
y5.~~~J M.Ln'y~~jlYs (V~7 ~"fVn •fp@6+Af pmf lip@f 006f fA000 ii16
11~(~y}y'j~j~ y~oilUleJ t/i q~V pipf ppppi6+ffap Oi+wOm+iffifff
G~gVV lat8 V cU.Ll2 pA A600 ppppppfpi 68i@i BppAefO•
`.~atals i.i..ppp
i'''uY7ds cvailab3,e f'Or jie'1~€:tucR2 c$re ~.f't~r
cemeterr~r is filled (e~~ return on fund } . + p f + p m p +
~~e~d f Pr£SL'nt
~1,4].Ei,1-~~j1~ ~+,1,t31.6,~61
153~28c~ 153x280
6g$80t
.~J` # ~ ~~ (OJ
`d12 ~'rQg~`~18 ~1A5fl3,281
1
r
~ $t5,IF2Q~ w 90a20fl
FILE COPY
~Y
f~ ~t_
~. Sept. 25,
Ik°ite: ~"~ i~7o fags 2
Subject: idoodlavrn Cemetery - l~nalysis of T'srpetual Care F'unda
It must be kept in m;nd that, since we sell ~srpstual care at the tia~s
ws sell €x rays, and since a great r~aa~arity of our grave sales are
"prewnseds , even after all graves in the cemetery are sold we will still
have to provide re®<.or~rael to service funerals for many years to ceme{
Our Cemetery Superintendent esti.tes`-that we will have to service an
average oP 25o funerals a year for at least ten years after the last
grave is said{
During this period, openir~ and closing e~+.sx°gss alone will not bs euffi~
cisnt to Pina,nes the operation of the ce~aetsry, and to avoid Financing
ss.id operation witka tax funds. the ineor~e from the psr,~stual care fund
should be used.
t~hsn all pre-need graves have evdntually beLn used, tie will tYasn be
servicing only infrea_,uent b~ix°ials in the ~ and ~tasonie plots, and ~*e
believe that we vrill be able to service them t~ith regular ~aaintenancs
personnel.
At that time ~~e believe ue will be able to effect a substantial reduce
t$On in personnel and ors rating C7C~8nu~, 3.lthOtig21, in addition to
serYicit~ funerals and provit~ing vupsrvision vas will have 2~ acres of
lavm to ri'lOt:~ over 3ogC®t3 headsto.~es to trim, a_nd all of the psri.>tster
fk'3nCQS and th.Qir p~..u,rktln~,~. t0 rS:.esint3,in{ ~~~% FLl«S'o 'rill 718.Ye tC? proVidC
for periodic replacement of squiprasnta
Based on lg7o prices, the minimu~A annual cost of the above should be
aprroximately as follovas:
Salaries ~„
+auperintendent aea.eee9aa:ae{meaeecmoaso
AS6istt~*~t SUpsrin~endsnt .{as:ess¢¢oe{aa
~. ~gj~3a~intE'nanC.°L~ iiEdn ~~.~ s a e a a a e¢ a m a o o s a B s{
2 m+y,lzipT~1€'nt {3t7£'r&',tOr ~ a{ e e o e a e a s{ a e e a e.
1 ~~" 1nt CnailCP $~~11 ~T e e s m e e s a e a m a f a e¢{ s a
3 2Y~.7.ntenance ~~an z aeeB.m{...em. a..a{{a
2 F~interu~.nce i;sn 1 (a:, needed, sinner} ¢
Supplies and .~~°~enses
tdtilicies
a.quipr==lent
~X2ittr,-,'.TIC~
BUildill~a--"
~iL~U.'l.p7;7E'nt
Operatiz2~n
m m o a e e e¢ e e a e e¢ a m e o e¢ e a{ e {e a e a
C~p~'rating '~+i"pen5e eBaesea.eBme
sae a e a ... e e e¢. a a e e s a a m e{ a o a{ o
'w' ~-nn'C+enE?nC`~-' . e a m e e e a a a a o o e o o a B e
hainTv.~.nc`a„n4`"~ e a e. a{ o s s e f e e e. m-e o
$uppli€:S o e a{ e e a a e e a e s e a a{{ a e m
ill ~ C~tTo
Q9g~CO
v 3 ~~{~
1~95Q~
717t~o
2l,OCO
3,704
.29 ~~fl
°}4 s 500
~9~~
1, o}~~®
2, {ti{''~~~~~:o
19U~~
~7£3a~~4CS
Ca ital
wn F?atasrs, sd~;ers, tr°xr~m,:rs
normal rsplacemrnt ~average~
l$s2pp
ste . jfq}((~~g{q~
ace eBe{oa 1gVVSl
l,o0G1
~C}°A'A~ ~;~.`IIA:Uivi AId~~~I. CQS~ . a . e { { .. a . { a a
~97~6~c~
~$ 3~ 3~+~
-- Septs 25, a
Sept. 25,
Ik°~e: • ¢x. 1970
Sub~eet: ~7oodla::+n Cemetery
Core Fund.
-~ Analysis of Perpetual
Fe.~e 3
phis cost per acre {3,3$0} eppears to be a very realistic fi~tare,
t:'e have checked maintenance eosts, and perpetual care char;es, t~ith
t~.~o other oe~?eteries in this area, t~ritiz the t'ollo~~rin~ result:
dir. David I3epburn, part otaner of Grandvie<<~ Ce~aetery in Glendale,
reported that they esti°~:ate gt costs ;3,50® per acre per year to
r.:aintain a filled section of the cemetery cantaa.nin~ a sr~,ll nu.~ber
of upri€;nt monuments.
Grandvietr presently char es X60 per lot for endovrr^~ent cs.re and is
uhartly ~oir~r tv r~.ise the ehwx~;e, probably to Y?t30. Pr. Hepburn
stated tibat the minir.a~ under State late is 5~3~ tier lot t~hich S'or
practical purposes grill not provide arm s~.bstb~ratisl cure. He
seriously v_uestioned our cha.r~in~, only ,Gfl TM:ore thttn the mini~::.~.
rir. Hepburn also talked to Air. Eltan Gear~e, head of Finance and
Fndotvment Care for Forest La;~m Cemetery. bir. George told Fir. S~epburn
substantially a.s ~'a1lors:
srI aT~ VeY'~j aYtarF' a~'
h~5 ehar~ed 6Ver ~l+
it. For t?ze people
eer;~etery trlth taxes
chax~e as possible.
ce;:~eteries, at this
enau~;h Care f11nd to
the sitL.a.tion at ~•~oodla5an Cer,'retery, t~Jovdlavrn
10 far years. I t~rauld raise it rs.ther ttxan lotvex
of Santo, aionica to not to :rave to suppoxt the
tia~:y should have as lame sri endotar°nt ca re
~ls yv~~ :.ell :cnatr, there as an arr;umvnt as,,ong
tire, as to z~rhetYz2r arv ot` L;> have a lttr~e
take care of the ce:.~etery properly. "
ii~Y'. George t~ratlld not give £irl~r fi~;vres bn t~a`'le Cast to P.k'2;I.T7.tc`~j.n t%2L'
cerr•~etery after it is all sold out. iie saic2 that they hove to me,intain
rile old .°~~'Ctian3 to tilE sc,m.e level as tilcy YI~.c^a~nta2a"l l1YllillGtC3 sections
an order to be able to sell braves in the nearer sections.
Frays the above it should be abundantly Blear tt~.t even if ~<re cauld
be ~aeax°anteed (1) a 6~ return on the book ti°~,l4ae oa our in~,~sted
pez~etual care f~.nds (trhich as doubtaul}, arad (2} no 3.ncxcase in
sl~.intenance casts over the= ly7`0 level (trhich is impossible}, the
re~taced rez~t~etual care cilcar(~'es ~,ctapted b;;r the Cat:ncil trill have tine
inevitable ef~'ect of requirin, an alloc~c~.ttion ~'rvra t~~ f~.znds ,;~»„
~^~y to adequately f'lnttnce the s~.aintenance off' k~oocilat.Tn as a
sesnvrial park.
~Jlnl~i~.~.+iir~ ~m •r~~D~
Director of ?ublic ti:~orks
BT.~f: ~s