HomeMy WebLinkAbout01-28-09r-a
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IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY
ORPHANS' COURT DIVISION
IN RE: TRUST OF MECHANICSBURG CEMETERY ASSOCIATION PERPETUAL CARE FUND
FIRST AND PARTIAL ACCOUNT OF
MECHANICSBURG CEMETERY ASSSOCIATION
FOR THE PERIOD JANUARY 1, 2002 THROUGH DECEMBER 31, 2008.
CERTIFICATE OF CLERK
The above Account was filed , 2009, advertised
2009 according to law, and is presented herewith to the Court of
Common Pleas, Orphans' Court Division, for confirmation.
DATE:
Clerk
ORDER OF COURT
2009, no exceptions or objections having been filed to the
Account, the within Account is confirmed.
By the Court,
J.
REASON FOR ACCOUNT
The Mechanicsburg Cemetery Association, a Pennsylvania non-profit
corporation, acts as the qualified trustee of its perpetual care fund under Section 309 of
Title 9 of Pennsylvania Consolidated Statutes (9 Pa. C.S.A. § 309) and states this
accounting for the period beginning January 1, 2002 through December 31, 2008, in
accordance with Section 308 (b) (1) of said Title 9 (9 Pa. C.S.A. § 308 (b) (1)).
This accounting is being filed in the Orphans' Court Division of the Court of
Common Pleas of Cumberland County, Pennsylvania, and with the Pennsylvania State
Real Estate Commission.
SUMMARY OF ACCOUNT
PAGE FIDUCIARY ACQUISITION VALUE
PRINCIPAL
Receipts 1-2 $259,528.90
Net Gain/Loss on Sales or Other Dispositions 2 - 4 647.39
$252,566.51
Less Disbursements 2 - 2 568.82
Principal Balance on Hand 2 $252,312.69
INCOME
Receipts 2-4 $77,221.34
Less Disbursements 4 -$74,299.77
Income Balance on Hand 4 $2,921.57
Combined Balance on Hand 3 $255,234.26
Mechanicsburg Cemetery Assoc Perpetual Care Fund #1414
PRINCIPAL RECEIPTS
01/03/2002 CONTRIBUTION RECEIVED
02/04/2002 CONTRIBUTION RECEIVED
03/05/2002 CONTRIBUTION RECEIVED
04/02/2002 CONTRIBUTION RECEIVED
05/06/2002 CONTRIBUTION RECEIVED
06/05/2002 CONTRIBUTION RECEIVED
07/03/2002 CONTRIBUTION RECEIVED
08/05/2002 CONTRIBUTION RECEIVED
08/07/2002 CONTRIBUTION RECEIVED
09/03/2002 CONTRIBUTION RECEIVED
11105/2002 CONTRIBUTION RECEIVED
12/02/2002 CONTRIBUTION RECEIVED
01/06/2003 CONTRIBUTION RECEIVED
03/03/2003 CONTRIBUTION RECEIVED
04/01/2003 CONTRIBUTION RECEIVED
06/02/2003 CONTRIBUTION RECEIVED
07/01/2003 CONTRIBUTION RECEIVED
08/01/2003 CONTRIBUTION RECEIVED
09/02/2003 CONTRIBUTION RECEIVED
10/06/2003 CONTRIBUTION RECEIVED
11/03/2003 CONTRIBUTION RECEIVED
01/05/2004 CONTRIBUTION RECEIVED
02/02/2004 CONTRIBUTION RECEIVED
03/01/2004 CONTRIBUTION RECEIVED
04/02/2004 CONTRIBUTION RECEIVED
05/03!2004 CONTRIBUTION RECEIVED
07/01/2004 CONTRIBUTION RECEIVED
08/03/2004 CONTRIBUTION RECEIVED
09/01/2004 CONTRIBUTION RECEIVED
10/01/2004 CONTRIBUTION RECEIVED
11/03/2004 CONTRIBUTION RECEIVED
12/01/2004 CONTRIBUTION RECEIVED
01!04!2005 CONTRIBUTION RECEIVED
02/01/2005 CONTRIBUTION RECEIVED
02/28/2005 CONTRIBUTION RECEIVED
04/01/2005 CONTRIBUTION RECEIVED
05/02!2005 CONTRIBUTION RECEIVED
06/01/2005 CONTRIBUTION RECEIVED
07/06/2005 CONTRIBUTION RECEIVED
08/02/2005 CONTRIBUTION RECEIVED
09/02/2005 CONTRIBUTION RECEIVED
10/03/2005 CONTRIBUTION RECEIVED
11/01/2005 CONTRIBUTION RECEIVED
12/01/2005 CONTRIBUTION RECEIVED
01/04/2006 CONTRIBUTION RECEIVED
02/01/2006 CONTRIBUTION RECEIVED
03/02/2006 CONTRIBUTION RECEIVED
04/03/2006 CONTRIBUTION RECEIVED
05/01/2006 CONTRIBUTION RECEIVED
06/01/2006 CONTRIBUTION RECEIVED
07/03/2006 CONTRIBUTION RECEIVED
07/31/2006 CONTRIBUTION RECEIVED
09/01!2006 CONTRIBUTION RECEIVED
10!02/2006 CONTRIBUTION RECEIVED
11/01/2006 CONTRIBUTION RECEIVED
12/01/2006 CONTRIBUTION RECEIVED
01/03/2007 CONTRIBUTION RECEIVED
02/01/2007 CONTRIBUTION RECEIVED
03/01/2007 CONTRIBUTION RECEIVED
04/03/2007 CONTRIBUTION RECEIVED
05/02/2007 CONTRIBUTION RECEIVED
06/05/2007 CONTRIBUTION RECEIVED
07/02/2007 CONTRIBUTION RECEIVED
08/01/2007 CONTRIBUTION RECEIVED
09/04/2007 CONTRIBUTION RECEIVED
1 0/0 212 0 07 CONTRIBUTION RECEIVED
11/01/2007 CONTRIBUTION RECEIVED
12/03/2007 CONTRIBUTION RECEIVED
01/02/2008 CONTRIBUTION RECEIVED
02/01/2008 CONTRIBUTION RECEIVED
04/07/2008 CONTRIBUTION RECEIVED
CASH WIRE PNC BANK (PRIOR MANAGER)
1 /22/2009
$220.755.08
$360.00
$90.00
$25.00
$25.00
$540.00
$90.00
$90.00
$2,338.82
$720.00
$90.00
$810.00
$410.00
$305.00
$360.00
$270.00
$925.00
$360.00
$1,195.00
$295.00
$570.00
$90.00
$180.00
$270.00
$270.00
$810.00
$425.00
$725.00
$200.00
$400.00
$100.00
$500.00
$100.00
$425.00
$100.00
$300.00
$1,600.00
$200.00
$200.00
$600.00
$625.00
$600.00
$1, 000.00
$600.00
$300.00
$130.00
$925.00
$500.00
$425.00
$600.00
$550.00
$250.00
$750.00
$375.00
$750.00
$800.00
$375.00
$875.00
$250.00
$125.00
$125.00
$125.00
$375.00
$375.00
$1, 300.00
$1,300.00
$150.00
$375.00
$125.00
$550.00
$375.00
Mechanicsburg Cemetery Assoc Perpetual Care Fund #1414 1/22/2009
05/01/2008 CONTRIBUTION RECEIVED $500.00
06/02/2008 CONTRIBUTION RECEIVED $125.00
07/01/2008 CONTRIBUTION RECEIVED $1,630.00
08/04/2008 CONTRIBUTION RECEIVED $250.00
09/02/2008 CONTRIBUTION RECEIVED $750.00
10/01/2008 CONTRIBUTION RECEIVED $1,125.00
11/03/2008 CONTRIBUTION RECEIVED $500.00
12/02/2008 CONTRIBUTION RECEIVED $250.00
12/30/2008 CONTRIBUTION RECEIVED $300.00
TOTAL PRINCIPAL RECEIPTS $259,528.90
DISBURSEMENTS OF PRINCIPAL
09/09/2002 TRANSFER TO ACCOUNT 1416 CONTRIBUTION DEPOSITED IN 1414 IN ERROR -$2,338.82
09/24/2008 FILING FEE, FIRST AND PARTIAL ACCOUNT CUMBERLAND COUNTRY REGISTER OF WILLS -$230.00
TOTAL DISBURSEMENTS OF PRINCIPAL -$2,568.82
PRINCIPAL GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS
PRINCIPAL PROCEEDSIACOUISITION VALUE GAIN/LOSS
04/24/2002 SOLD 100 @ 36.7986 $3,679.86/$4,180.00 -$500.14
05101!2002 BANK OF AMERICA 4.75% 10/15/06 $49,506.00!$49,785.00 -$279.00
01/18/2005 CALL 25000 FANNIE MAE 6.00% 01/18/2012 $25,000.00/$24,997.25 $2.75
05/15/2006 MAT 40000 UNSTRNT 4.625 5/15/06 $40,000.001$43,600.00 -$3,600.00
06/15/2007 SOLD 15000 @ 97.264 FED HM LN BKS 4% $14589.00/$15,000.00 -$411.00
11/14/2008 MAT 25000 FED HOME LN BKS 5.25% 11/14/08 $25,000.00/$24,860.00 $140.00
TOTAL LOSS - 4 647.39
PRINCIPAL BALANCE ON HAND $252,312.69
INCOME RECEIPTS
01/16/2002 CONTRIBUTION RECEIVED ACCRUED INCOME BALANCE FROM PNC ADVISORS $493.75
01/28/2002 - 05/06/2002 INTEREST RECEIVED BANK OF AMERICA 4.75% 10/15/06 $646.52
02/04/2002 - 07/21/2008 DIVIDEND RECEIVED FEDERATED MONEY MARKET FUND 851-PRINCIPAL $7,585.36
02/12/2002 CONTRIBUTION RECEIVED PNC ACCRUED INCOME BALANCE $12.22
03/07/2002 DIVIDEND RECEIVED PFIZER INC COM $13.00
04/10/2002 - 11/15/2002 INTEREST RECEIVED FED HOME LOAN BK 5.2% 11/14/08 $783.85
04/12/2002 - 07/18/2002 INTEREST RECEIVED FANNIE MAE 6% 01/18/2012 $741.67
09/27/2002 INTEREST RECEIVED FED HOME LOAN BK 5% 12/27/06 $625.00
10/15/2002 INTEREST RECEIVED FANNIE MAE 5.25% 04/15/07 $1,451.04
10/30/2002 INTEREST RECEIVED FHLB 5.2 10/30/06 $650.00
1 111 5/2 0 0 2 INTEREST RECEIVED FHLB 5% 11/15/02 $375.00
11/25/2002 INTEREST RECEIVED FNMA 5.1 05/23/07 $637.50
01/21!2003 - 07/18/2003 INTEREST RECEIVED FANNIE MAE 6% 01/18/2012 $3,000.00
03/20/2003 INTEREST RECEIVED FHLB 4.15 12/12/07 $259.38
04/15/2003 - 10!15/2003 INTEREST RECEIVED FANNIE MAE 5.25% 04/15/07 $2,625.00
04!16/2003 - 10/16/2003 INTEREST RECEIVED HOME LN INDL BK GRAND JCT 4.7% 10/16!2012 $1,173.90
04/30/2003 INTEREST RECEIVED FHLB 4.24 07/30/2008 $159.00
05/15/2003 - 11/17/2003 INTEREST RECEIVED FEDERAL HOME LN BKS $1,312.50
05/23/2003 INTEREST RECEIVED FNMA 5.1 05/23/07 $637.50
06/24/2003 - 11!17/2003 INTEREST RECEIVED USTRNT 4.625 5/15/06 $723.91
07/30/2003 INTEREST RECEIVED FHLMC 4.25 1/30/09 $212.50
10/09/2003 INTEREST RECEIVED FHLMC 4.05 4/9/10 $202.50
01/20/2004 - 07/19/2004 INTEREST RECEIVED FANNIE MAE 6% 01/18/2012 $3,000.00
01/30/2004 INTEREST RECEIVED FEDERAL HOME LN MTG CORP MTN 4.25% 1/30/09 $212.50
04/09/2004 INTEREST RECEIVED FEDERAL HOME LN MTG CORP MTN 4.05% 4/9/10 $202.50
04/15/2004 - 10/15/2004 INTEREST RECEIVED FANNIE MAE 5.25% 04/15/07 $2,625.00
04/16/2004 - 10/18/2004 INTEREST RECEIVED HOME LN INDL BK GRAND JCT 4.7% 10/16/2012 $1,175.00
05/17/2004 INTEREST RECEIVED FEDERAL HOME LN BKS 5.25% 11/14/08 $656.25
05/17/2004 INTEREST RECEIVED USTRNT 4.625 5/15!06 $925.00
10/20/2004 INTEREST RECEIVED FED HOME LOAN BK 4/20/09 $300.00
11/10/2004 INTEREST ON 10000 PAR VALUE FED HOME LOAN BK 2.125% 02/10/2006 $106.25
11!15/2004 INTEREST ON 25000 PAR VALUE FEDERAL HOME LN BKS DEB 5.250%11/14/08 $656.25
11/15/2004 INTEREST ON 40000 PAR VALUE USTRNT 4.625 5/15/06 $925.00
01/18/2005 INTEREST ON 50000 PAR VALUE FANNIE MAE 6.000% 01/18/2012 $1,500.00
04/15/2005 INTEREST ON 50000 PAR VALUE FANNIE MAE 5.25% 04/15/2007 $1,312.50
04/18/2005 INTEREST ON 25000 PAR VALUE HOME LOAN INDL BANK CD 4.700% 10/16/2012 $587.50
04/20!2005 INTEREST ON 15000 PAR VALUE FED HOME LOAN BK 4.000% 04/20/2009 $300.00
05/10/2005 INTEREST ON 10000 PAR VALUE FED HOME LOAN BK 2.125% 02/10/2006 $106.25
05/16/2005 INTEREST ON 25000 PAR VALUE FEDERAL HOME LN BKS DEB 5.250%11/14!08 $656.25
Mechanicsburg Cemetery Assoc Perpetual Care Fund #1414 t/22/2009
05/16/2005 INTEREST ON 40000 PAR VALUE USTRNT 4.625 5/15106 $925.00
07/08/2005 INTEREST ON 10000 PAR VALUE FEDERAL HOME LN BKS DEB 5.000°/ 4/08/10 $125.00
09/28/2005 INTEREST ON 25000 PAR VALUE FEDERAL HOME LN BKS DEB 4.250% 3/28/08 $531.25
10/06/2005 INTEREST ON 10000 PAR VALUE FHLB 5.5°/ 3/30/15 $275.00
10/06/2005 INTEREST ON 15000 PAR VALUE FEDERAL HOME LN BKS DEB 4.750% 3/30/10 $356.25
10/17!2005 INTEREST ON 25000 PAR VALUE HOME LOAN INDL BANK CD 4.700% 10/16/2012 $587.50
10117/2005 INTEREST ON 50000 PAR VALUE FANNIE MAE 5.25% 04/15/2007 $1,312.50
10/20/2005 INTEREST ON 15000 PAR VALUE FED HOME LOAN BK 4.000% 04/20/2009 $300.00
11/10/2005 INTEREST ON 10000 PAR VALUE FED HOME LOAN BK 2.125% 02/10/2006 $106.25
11/15/2005 INTEREST ON 25000 PAR VALUE FEDERAL HOME LN BKS DEB 5.250%11/14/08 $656.25
1 111 5/2 0 0 5 INTEREST ON 40000 PAR VALUE USTRNT 4.625 5/15/06 $925.00
02/10/2006 INTEREST ON 10000 PAR VALUE FED HOME LOAN BK 2.125% 02/10!2006 $53.13
03/28/2006 INTEREST ON 10000 PAR VALUE FEDERAL HOME LN BKS DEB 5.000% 9/28/10 $247.22
03/28/2006 INTEREST ON 25000 PAR VALUE FEDERAL HOME LN BKS DEB 4.250°/ 3/28/08 $531.25
03/30/2006 INTEREST ON 10000 PAR VALUE FHLB 5.5% 3130/15 $275.00
03/30/2006 INTEREST ON 15000 PAR VALUE FEDERAL HOME LN BKS DEB 4.750% 3/30/10 $356.25
04/17/2006 INTEREST ON 25000 PAR VALUE HOME LOAN INDL BANK CD 4.700% 10/16/2012 $587.50
04/1 712 0 0 6 INTEREST ON 50000 PAR VALUE FANNIE MAE 5.25% 04/15/2007 $1,312.50
04/20/2006 INTEREST ON 15000 PAR VALUE FED HOME LOAN BK 4.000% 04/20/2009 $300.00
05/15/2006 INTEREST ON 25000 PAR VALUE FEDERAL HOME LN BKS DEB 5.250%11/14/08 $656.25
05/15!2006 INTEREST ON 40000 PAR VALUE USTRNT 4.625 5/15/06 $925.00
06/06/2006 INTEREST RECEIVED ORRSTOWN BANK TIME DEPOSIT OPEN ACCOUNT $50.26
07!11/2006 INTEREST RECEIVED ORRSTOWN BANK TIME DEPOSIT OPEN ACCOUNT $214.39
08/02/2006 INTEREST RECEIVED ORRSTOWN BANK TIME DEPOSIT OPEN ACCOUNT $232.66
09/05/2006 INTEREST RECEIVED ORRSTOWN BANK TIME DEPOSIT OPEN ACCOUNT $236.85
09/07/2006 INTEREST ON 10000 PAR VALUE FEDERAL HOME LN BKS DEB 5.000% 9/07107 $250.00
09128/2006 INTEREST ON 10000 PAR VALUE FEDERAL HOME LN BKS DEB 5.000% 9/28!10 $250.00
09/28/2006 INTEREST ON 25000 PAR VALUE FEDERAL HOME LN BKS DEB 4.250% 3/28/08 $531.25
10/02/2006 INTEREST ON 10000 PAR VALUE FHLB 5.5% 3/30/15 $275.00
10/02/2006 INTEREST ON 15000 PAR VALUE FEDERAL HOME LN BKS DEB 4.750% 3/30/10 $356.25
10/04/2006 INTEREST RECEIVED ORRSTOWN BANK TIME DEPOSIT OPEN ACCOUNT $233.85
10/16!2006 INTEREST ON 25000 PAR VALUE HOME LOAN INDL BANK CD 4.700% 10/16/2012 $587.50
10/16/2006 INTEREST ON 50000 PAR VALUE FANNIE MAE 5.25% 04/1512007 $1,312.50
10/20/2006 INTEREST ON 15000 PAR VALUE FED HOME LOAN BK 4.000% 04/20/2009 $300.00
11/02/2006 INTEREST RECEIVED ORRSTOWN BANK TIME DEPOSIT OPEN ACCOUNT $248.18
11/15/2006 INTEREST ON 25000 PAR VALUE FEDERAL HOME LN BKS DEB 5.250%11/14/08 $656.25
12/05/2006 INTEREST RECEIVED ORRSTOWN BANK TIME DEPOSIT OPEN ACCOUNT $240.33
01/03!2007 INTEREST RECEIVED ORRSTOWN BANK TIME DEPOSIT OPEN ACCOUNT $250.25
02/05/2007 INTEREST RECEIVED ORRSTOWN BANK TIME DEPOSIT OPEN ACCOUNT $243.56
03/07/2007 INTEREST ON 10000 PAR VALUE FEDERAL HOME LN BKS DEB 5.000% 9/07/07 $250.00
03/28/2007 INTEREST ON 10000 PAR VALUE FEDERAL HOME LN BKS DEB 5.000% 9/28/10 $250.00
03/28/2007 INTEREST ON 25000 PAR VALUE FEDERAL HOME LN BKS DEB 4.250% 3/28/08 $531.25
03/30/2007 INTEREST ON 10000 PAR VALUE FHLB 5.5% 3/30/15 $275.00
03/30/2007 INTEREST ON 15000 PAR VALUE FEDERAL HOME LN BKS DEB 4.750% 3/30/10 $356.25
04/16/2007 INTEREST ON 25000 PAR VALUE HOME LOAN INDL BANK CD 4.700% 10/16/2012 $587.50
04/16/2007 INTEREST ON 50000 PAR VALUE FANNIE MAE 5.25% 04/15/2007 $1,312.50
04!20/2007 INTEREST ON 15000 PAR VALUE FED HOME LOAN BK 4.000% 04/20/2009 $300.00
05/15/2007 INTEREST ON 25000 PAR VALUE FEDERAL HOME LN BKS DEB 5.250%11/14/08 $656.25
06/15/2007 INTEREST ON 15000 PAR VALUE FED HOME LOAN BK 4.000% 04120(2009 $91.67
09/10/2007 INTEREST ON 10000 PAR VALUE FEDERAL HOME LN BKS DEB 5.000% 9/07/07 $250.00
09/28/2007 INTEREST ON 10000 PAR VALUE FEDERAL HOME LN BKS DEB 5.000% 9128/10 $250.00
09/28/2007 INTEREST ON 25000 PAR VALUE FEDERAL HOME LN BKS DEB 4.250% 3/28!08 $531.25
10101!2007 INTEREST ON 10000 PAR VALUE FHLB 5.5% 3/30/15 $275.00
10/01/2007 INTEREST ON 15000 PAR VALUE FEDERAL HOME LN BKS DEB 4.750% 3130/10 $356.25
10/16/2007 INTEREST ON 25000 PAR VALUE HOME LOAN INDL BANK CD 4.700% 10/16/2012 $589.11
11/16/2007 INTEREST ON 25000 PAR VALUE FEDERAL HOME LN BKS DEB 5.250%11/14/08 $656.25
12/31/2007 INTEREST ON 75000 PAR VALUE FEDERAL HOME LN BKS DEB 6.000% 6/29/17 $2,250.00
01/28/2008 INTEREST ON 10000 PAR VALUE FEDERAL HOME LN BKS DEB 5.000% 9/28/10 $166.67
02/28/2008 INTEREST ON 15000 PAR VALUE FEDERAL HOME LN BKS DEB 4.750% 3130/10 $292.92
03/28/2008 INTEREST ON 25000 PAR VALUE FEDERAL HOME LN BKS DEB 4.250% 3128/08 $531.25
04/16/2008 INTEREST ON 25000 PAR VALUE HOME LOAN INDL BANK CD 4.700% 10/16!2012 $589.11
05/15/2008 INTEREST ON 25000 PAR VALUE FEDERAL HOME LN BKS DEB 5.250%11/14!08 $656.25
06/30/2008 INTEREST ON 75000 PAR VALUE FEDERAL HOME LN BKS DEB 6.000% 6/29/17 $2,250.00
08!01/2008 DIVIDEND RECEIVED FEDERATED MONEY MARKET FUND-INCOME $0.14
08/01/2008 DIVIDEND RECEIVED FEDERATED MONEY MARKET FUND 851-PRINCIPAL $157.48
08/05/2008 INTEREST RECEIVED ORRSTOWN BANK TIME DEPOSIT OPEN ACCOUNT $5.30
09/04/2008 INTEREST RECEIVED ORRSTOWN BANK TIME DEPOSIT OPEN ACCOUNT $164.25
09/15/2008 INTEREST ON 50000 PAR VALUE JPMORGAN & CHASE & CO NOTE 4.875% 3/15114 $1,218.75
09/15/2008 AUTOMATIC ACCRETION JPMORGAN & CHASE & CO NOTE 4.875% 3/15/14 $16.68
1 0/0112 0 0 8 DIVIDEND RECEIVED FEDERATED MONEY MARKET FUND-INCOME $1.81
10/03/2008 INTEREST RECEIVED ORRSTOWN BANK TIME DEPOSIT OPEN ACCOUNT $172.83
1 0/1 612 0 0 8 INTEREST ON 25000 PAR VALUE HOME LOAN INDL BANK CD 4.700% 10/16/2012 $589.11
11/03/2008 DIVIDEND RECEIVED FEDERATED MONEY MARKET FUND-INCOME $0.62
Mechanicsburg Cemetery Assoc Perpetual Care Fund #1414 1/22/2009
11/03/2008 INTEREST RECEIVED ORRSTOWN BANK TIME DEPOSIT OPEN ACCOUNT $182.74
11/14!2008 INTEREST ON 25000 PAR VALUE FEDERAL HOME LN BKS DEB 5.250%11/14/08 $652.61
12/01/2008 DIVIDEND RECEIVED FEDERATED MONEY MARKET FUND-INCOME $0.91
12!01/2008 DIVIDEND RECEIVED FEDERATED MONEY MARKET FUND 851-PRINCIPAL $2.70
12/01/2008 INTEREST RECEIVED ORRSTOWN BANK TIME DEPOSIT OPEN ACCOUNT $170.40
12/29/2008 INTEREST ON 75000 PAR VALUE FEDERAL HOME LN BKS DEB 6.000% 6/29/17 $2,250.00
TOTAL INCOME RECEIPTS 877.221.34
INCOME DISBURSEMENTS
04/18/2002 - 07/14/2008 ORRSTOWN BANK TRUST MANAGEMENT FEE ORRSTOWN FINANCIAL ADVISORS -$8,933.79
04/02/2003 - 07!01/2008 TRANSFER TO ACCOUNT #1416 MONTHLY TRANSFER OF INCOME TO BENEFICIARY -$64,912.33
05/22/2008 ACCRUED INTEREST ON PURCHASE OF JP MORGAN CHASE & CO NOTE 4.875% 3/15/14 -$453.65
TOTAL INCOME DISBURSEMENTS -$74,299.77
INCOME BALANCE ON HAND 2 921.57
COMBINED BALANCE DETAILS
CURRENT MARKET VALUE COST BASIS
CASH FEDERATED MONEY MARKET FUND $105,659.58 $105,659.58
75000 SHARES FEDERAL HOME LN BKS 6.0% 0612 9/2 0 1 7 $82,406.25 $75,000.00
50000 SHARES JP MORGAN CHASE NOTE 4.875°/ 3/15/2014 $47,940.00 $49,674.68
25000 SHARES HOME LOAN INDL BANK CD $25,687.00 $24,900.00
COMBINED BALANCE ON HAND $261,692.83 $255,234.26
4
VERIFICATION
CHARLES B. HUMES, President of Mechanicsburg Cemetery Association, anon-profit
corporation under the laws of the Commonwealth of Pennsylvania, said corporation being the
qualified trustee of the corporation's perpetual care fund, hereby declares and verifies that said
Trustee has fully and faithfully discharged the duties of its office; that the facts set forth in the
foregoing First and Partial Account within his personal knowledge are true and correct and as to
facts based on information of others, after diligent inquiry, he believes them to be true and
correct; the Account fully discloses all significant transactions occurring during the accounting
period; that all known claims against the Trust have been paid in full; and that, to his knowledge,
there are no claims now outstanding against the Trust.
This statement is made subject to the penalties of 18 Pa. C.S.A. Section 4904 relating to
unsworn falsification to authorities.
Charles B. Humes
President
Dated: January 2 7 , 2009
SNELBAKER ~ BRENNEMAN, P.C.
A PROFESSIONAL CORPORATION
ATTORNEYS AT LAW
44 WEST MAIN STREET
MECHANICSBURG, PENNSYLVANIA 17055
RICHARD C. SNELBAKE~2
KEITH O. BRENNEMAN 717-697-8528
January 28 , 2 0 0 9
COSY
P. O. BOX 318
FACSIMILE (717) G97-7G81
[Certified Mail No.
7004 1350 0004 1256 4088]
T0: Commonwealth of Pennsylvania
Department of State
Bureau of Professional and Occupation Offices
State Real Estate Commission
P.O. Bo~~ 2649
Harrisburg, PA 17105-2649
Re: Mechanicsburg Cemetery Association
Gentlemen:
On behalf of the above referenced cemetery company, we
submit herewith true copies of the Association's Account and
Petition for Adjudication as filed this date in the Office of the
Clerk of Orpans Court division: of the Court of Common ~'-~eas cf
Cumberland County, Pennsylvania.
This account is scheduled for confirmation by the Court on
March 3, 2009 at 9:00 o'clock A.M., prevailing time at the
Cumberland County Court House, 1 Courthouse Square, Carlisle, PA
1701. Confirmation wi1~~ occur unless written objections are
filed prior thereto. You have the right to file written
ob ections to said Account prior to confirmation as scheduled.
above.
If you have any questions, please contact the undersigned.
er trul ours,
Richard C. Snelbaker
RCS:sks
Enclosure
TRUST
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
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Mechanicsburg Cemetery Association Perpetual Care Fund - -- 'z J-;
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No.
PETITION FOR ADJUDICATION
PURSUANT TO Pa. O.C. Rule 6.9
This form ~~~ce~~ be used in. all cases involving the Audit of Ti^ust Accounts. If space is insufficient.
f°iders may be attached.
INCL UDE ATTACH.?VIENTS AT THE BACX OF THIS FORM.
Name of Counsel: Richard C. Snelbaker
Supreme Court I.D. No.: 6355
Name of Law Firm: Snelbaker & Brenneman P.C.
Address: 44 West Main Street, Mechanicsburg, PA 17055
Telephone: 717-697-8528
Fax: 717-697-7681
Forns oc-oz rev ~o.~.~.06 Page 1 of 10
Name of Trust: Mechanicsburg Cemetery Association Perpetual Care Fund
1. Name(sj and address(es) of Petitioner(sl: ~ ~`
Petitioner:
~~,,,~~ Mechanicsburg Cemetery Association ~ `"
~~ress 137 West Marble Street
Mechanicsburg. PA 1705
2. Checl: if anv of the following issues are involved in this case:
A. Appointment of Trustee ................................. ....... .
..
B. Interpretation ......................................... .......... ^;
C. Dischar~=e of Truster ........................ . .... .
...
D. Transfer of Situs ....................................... .......... ^
E. Appointment of Ad Liten~ ................................ .......... ~'~,
F. Minor, Unborn or Unascertained Beneficiary(ies) ......... .
G. Principal Distribution ................................... ..........
H. Partial/Full Termination of Trust .......................... .......... ^
I. Missing Beneficiar_y(ies) ....................... .
^
n
1~. ~'.%illiamson issue* ...................................... ...... .
.. ^
L. Otherlssues ........................................... ......... (^
'
List: ~
Please nntee
A detailed explanation of issues checked should be set forth at item I3 below .
~' See IP'illiamson Estate, 368 Pa. 3d3. 82 A2d 49 (1951). if Trustee was also Executor ofthe~ settior/decedent's estate and
received commissions in such capacity.
Form OC-02 rev 10.13.06 Page 2 Of 1
Name of Trust: Mechanicsburg Cemetery Association Perpetual Care Fund
3. Testamentary Trust: Not applicable
Decedent's date of death:
Date of Decedent's Will:
Date(s) of Codicil(s):
Date of probate:
or
Inter i~ivos Trust: Not. applicable
Date of
Date(s) of Amendment(s):
4. A. If any other Court has taken jurisdiction of any matter relating to this Trust, explain:
B. Identify all prior accountings and provide dates of adjudication.
None
5. A. State how each Trustee was appointed:
Mechanicsburg Cemetery Association is the qualified Trustee of its perpetual care
fund pursant to 9 PA C.S. section 309
B. If a Petitioner is not a Trustee, explain:
Form oc-oz rev 10.13.06 Page 3 of 10
Name of Trust: Mechanicsburg Cemetery Association Perpetual Care Fund
6. State how and when the present fund was awarded to Trustee(s):
Perpetual Care Fund is mandated by law. See 9 PA C.S. section 309
7. Period covered by accounting: January 3, 2002 to December 31, 2008
8
Current fair market value of the Trust principal is $ 252,312.69
2 of Account.)
(See page
9. State concisely the dispositive provisions of the Trust:
Use and disposition of perpetual care fund is governed exclusively by law. See Chapter
3 of Title 9 of Pennsylvania Consolidated Statues (9 Pa C.S section 301 et seq)
10. Explain the reason for filing this Account (if filed because of the death of a party, state
name of person, relationship to Trust and date of death):
As required by law -see 9 Pa C.S. section 308
Form OC-n2 rev 10.13.06 Page 4 of 10
Name of Trust: Mechanicsburg Cemetery Association Perpetual Care Fund
11. State why a Petition for Guardian/Trustee Ad Litem has or has not been filed for this
Audit (see Pa. O.C. Rule 12.4):
No need for guardian or trustee ad litem.
12. A. State the amount of Pennsylvania Transfer Inheritance Tax and Pennsylvania Estate
Tax paid (including postponed tax on remainder interests), the dates of payment and
the interests upon which such amounts were paid:
Date Payment Interest
None -not applicable
B. If any such taxes remain unpaid or are in dispute, explain:
Not applicable
13. Describe any questions requiring Adjudication and state the position of Petitioner(s) and
give details of any issues identified in item 2:
No issues to be adjudicated.
Form oc-nz rev 10.13.06 Page 5 of 10
Name of Trust: Mechanicsburg Cemetery Association Perpetual Care Fund
14. Written notice of the Audit as required by Pa. O.C. Rules 6.3, 6.7 and 6.8 has been or will
be given to all parties in interest listed in item 15 below. In addition, notice of any
questions requiring Adjudication as discussed in item 13 above has been or will be given
to all persons affected thereby.
A. If Notice has been given, attach a copy of the Notice as well as a list of the names
and addresses of the parties receiving such notice.
B. If Notice is yet to be given, a copy of the Notice as well as a list of the names and
addresses of the parties receiving such Notice shall be submitted at the Audit
together with a statement executed by Petitioner(s) or counsel certifying that such
Notice has been given.
C. If any such party in interest is not sui juris (e.g., minors or incapacitated persons),
Notice of the Audit has been or will be given to the appropriate representative on
such party's behalf as required by Pa. O.C. Rule 5.2.
D. If any charitable interest is involved, Notice of the Audit has been or will also be
given to the Attorney General as required under Pa. O.C. Rule 5.5. In addition,
the Attorney General's clearance certificate (or proof of service of Notice and a
copy of such Notice) must be submitted herewith or at the Audit.
15. List all parties of whom Petitioner(s) has/have notice or knowledge, having or claiming
any interest in the Trust, whether such interest is vested or contingent, charitable or
non-charitable. This list shall:
A. State each party's relationship to the Settlor/Decedent and the nature of each
party's interest(s);
Name and Address of Each Parry in Interest ~ Relationship and Comments i any I /nterest
Pennsylvania State Real Estate Copy of account is See 9 Pa C.S.
Commission being filed with the section 308
P.O. Box 2649 Commission as
Harrisburg, PA 17105-2649 required by law.
Form oc-oz rev /0./3.06 Page 6 of 10
Name of Trust: Mechanicsburg Cemetery Association Perpetual Care Fund
B. Identify each party who is not sui juris (e.g., minors or incapacitated persons).
For each such party, give date of birth, the name of each Guardian and how each
Guardian was appointed. If no Guardian has been appointed, identify the next of
kin of such party, giving the name, address and relationship of each; and
No minors or incapacitated parties.
C. If distribution is to be made to the personal representative of a deceased party,
state date of death, date and place of grant of Letters and type of Letters granted.
No distribution to be made
16. If Petitioner(s) has/have knowledge that a Trust share has been assigned or attached,
provide a copy of the assignment or attachment, together with any relevant supporting
documentation. None
I7. If a trustee's principal commission is claimed: None -Petitioner as qualified trustee
does not take nor claim a commission.
A. If based on a written agreement, attach a copy thereof.
Form oc-oz Yev to.~3.06 Page 7 of 10
Name of Trust: Mechanicsburg Cemetery Association Perpetual Care Fund
B. If a principal commission is claimed, state amount.
Petitioner pays fee to Orrstown Bank (as reported in Account) for management
services.
C. If a principal commission is claimed, state the amounts and dates of any principal
commissions previously paid in prior accounting periods.
Amount Date Paid
18. If a reserve is requested, state amount and purpose.
Amount:
Purpose:
None
If a reserve is requested for counsel fees, has notice of the
amount of fees to be paid from the reserve been given to the
parties in interest? ........................................ ~ Yes ~No
If so, attach a copy of the notice. None
19. Is the Court being asked to direct
the filing of a Schedule of Distribution? .......................... ~ Yes ~No
Form oc-oz rev ~n.~3.o6 Page 8 of 10
Name of Trust: Mechanicsburg Cemetery Association Perpetual Care Fund
Wherefore, your Petitioner(s) ask(s) that distribution be awarded to the parties entitled
and suggest(s) that the distributive shares of income and principal (residuary shares being stated
in proportions, not amounts) are as follows:
A. Income:
Proposed Distributee(sJ Amount/Proportion
None
B. Principal:
Proposed Distributee(s) Amount/Proportion
None
Submitted By:
(All petitioners must sign.
Add additional lines if necessary):
January 27, 2009
Name ofYetitioner: Charles B. Humes, President
Form oc-oz rev 10.13.06 Page 9 of 10
Name of Trust: Mechanicsburg Cemetery Association Perpetual Care Fund
Verification of Petitioner
(Verification must be by at least one petitioner.)
The undersigned hereby verifies that he is President
of the above-named Mechanicsburg Cemetery Association .and that the facts set
forth in the foregoing Petition for Adjudication / ~t~e~e~t-e€P~opcjse~-~rst~btrti~on which are
within the personal knowledge of the Petitioner are true. and as to facts based on the information
of others. the Petitioner. after diligent inquiry, believes them to be true; and that any false
statements herein are made subject to the penalties of 18 Pa. C.S. ~ 4904 (relating to unsworn
falsification to authorities).
January 27, 2009
"Corporate petitioners must complete bracketed information.
Certification of Counsel
The undersigned counsel hereby certifies that the foreQoin~ Petition for Adjudication
Statement of Proposed Distribution is a true and accurate reproduction of the form Petition
authorized by the Supreme Court. and that no changes to the form have been made beyond the
responses herein.
January 27, 2009
Signature of Petitioner
Charles B. Humes
Signa re of Counsel for Petitioner
Richard C. Snelbaker
Form OC-o? r2n l 0.13.06 Page 10 of 10