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HomeMy WebLinkAbout01-28-11_ _ r r- _ _ - xR~sx COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, FENNSYLVANL~I ORPIIANS' COURT DIVISION '~ I', NAME OF TRUST MECMANICSBURC=CEMETERY ASSOCIATION PERPETUAL CARE FUND No. n ~' c am.: ~, ,.~., ,_' L'._ ~~ pETTIT01~ FOR ADJUDICATION ~ ~ ~~' ' ~ _ =c ~ ~...._ CT1 PURSUANT TO Pa. O.G. hale 6.9 n ~.,~ ~'' ~ G.: This form may he used in all cases involving the Audit of Trust Accounts ~Tf s~p~ce is insse„~icient riders may be attached. I1'VCL UDL~' ATTACI~NTS AT ~'HE BAIL OF 'HIS Name of Counsel: RICHARD C. SNBLBAK~R Supreme Courk Y.D. b355 __ Name 4f Law .Firm:. SNBT.BAKER & BRErff~MAN P.C. _ Addross: ~ ~T MArN' STREET, MECHANICSBURG, PA 17055 Telephonc: ~71~ 697-8528 Fax: (717) 697-7581 - - ~~ Form OC.n2 rev 10.13.06 Page 1 of ~I ~ Name of Tnlst: I~CHANICSBURG CEMETERY ASSOCIATION PERPETl.1~4L CARE FD 1. Name(s) and addrrss(es) of Petitioner(s): Petitioner: Petitioner: Nom; MECH. CEM~'TERY ASSQC. ,~ 137 WEST MARBLE STFtEE'f MECl-IANICSBURG, PA 1 X055 2. Chock if any of the following issues are involved in this case: A. Appointment of Trustee ............. . . ................. ~ .......... B. Interpretation ........................................ ~ .... ..... C. Discharge of "trustee 1 ................. ..... . ...... . ... .......... D. 1"ransfer of Situs .... . ~ ~ .. ... ............................ .......... E. Appointment afAd Litem .............. . ................ ......... F. Minor, Unborn or Unascertained Beneficiary(ics} ........... ~ .......... C. Principal Distribution ..... . . ! ... ....................... . .......... H. PartiallFull Termination ofTnast .................. . ...... 1 .......... I. Missing Beneficiary(ies) ......... ..................... ~ .......... J. Cy Pres ............................................. i .......... ~ K.. Williamson Issue* ........ . ....... ............... ... ~ .......... L. OtherIssurs ..... .............. .............. ..... 1 .......... List: PCease note: __ A detailed c~planatioa of issues c$eCked should beset foxt6 9t yt~m 13 below. * Ser W;llknnson Esmns, 368 Pa. 343, 82 dZd 49 (1951 ~ irTrustx was also S~#ae of Iha sgdorld~Cedast's afate and tsceived oommisaimu m such cdpaeicy. Form 40.02 rev 10.13.A6 ', Pa~~ 2 0~ Name of Trust: MECHANICSBURG CEMETERY ASSOCIATION PERPE'~I'[.1AL CARE FD 3. Testnmentury Tt•ust: NOT APPLICABLE Decedent's date of death: Date of Decedent's Will: _~~..~ Date(s) of Codicil(s): Date of probate• nr ~Fnter VIVDS T1'u$t: NQT APPLICABLE Date of Trust: Date(s) ofAmendment(s): ~~~ .I 4. A. If any other Court has taken jurisdiction of nny rnaN.er relating to thi~ Trust, exRlain: B. Identify all prior accountings and provide dates of adjudication. 5. A. State haw each Trustee was appointed: '~ MECHANICSBUIt.G CEMETERY ASSOCIATION IS TIC QU D TRUSTE>r OF ITS PERPETUAL CARE FUND PBItSUANT TO 9 !'A C.S. SECTION 309 B. _ If a Petitioner. is not a Trustee, explain: _ _ ___ I! ~o-m ae-~z ,~ ro.,3.r~ Page 3 of 1 Name MECHANTCSBURG CEMETERY ASSQCIATION PE12P'ETIt,TAL CARE FD d. State how and when the present fund was awarded to Trustee(s): I~', PERPETUAL. CARE FUND IS MANDATED BY LAW SEC. 9 PA C.~. SEC'T'ION 309 7. Period covered by accounting: JANUARY 1, 2009 to DEC' $. Current fair market value ofthe Trust principal is $ 2b7,1$7.19 ~~, 9 of Account.) 9. State concisely the dispositive provisions of the Trust: I~! USE AND DISPOSITION OF' PERPETUAL CARE FUND IS GOV EXCLUSIVELY BYLAW. SEE CHApTF.R 3 OF TITLB 9 OF PENN CONSOLIDATED STATISTICS (9 PA C.S. SECTION 301 ET 5IG.) ', I0, Explain the reason for filing this Account (if filed because of the death name of person, relationship to Trust and date of death): AS REQUIRED BY LA1~1/- SEE 9 PA C.S. SECTION 309 31,2010 (~ Pa13E ,VANIA f a party, state roan oc-~z ~ ~n.i3.a~ I Pa$e 4 of Name ofTrtast: MECHA.NICSBURG CEM~~TirRY ASSOCIATION PERF.CT~Ai`. CARE FD 1 I. State why a Petition for C~rdian/Trustee Ad Litem has or has not begin filed for this Audit (,~ p'a. O.C. Rule 12.4): NO NEED FpFt GUARDIAN OR TRUSTEE AD LITEM ', 12. A. State the amount of Pennsylvania Transfer Inheritance Tax and P II lvania Estate j 13. Describe any questions requiring Adjudication and state the position of petitioner(s) and give details of any issues idCntified in item 2: _ ~ _ _- __ ---_ NO ISSUES TO BE I)ETE1ZNiIlYED Form OC-07 rev 10.13.06 Tax paid (including postponed tax on remainder interests), the datds of payment and the 'snterests upon which such amount were paid: ~~ Date Paymsat frNe-e NONE- NOT A.PP~iC. ~~ ...~._ -- ~, if any such taxes remain unpaid or are in dispute, explain: NC1T APl'.ir1CABLE Page $ of Name of Trust: MECHANICSBURG CEMETERY ASSOCIATION 1'ERPET~JAL CARE FD 14. Written notice ofthe Audit as required by Pa. O.C. Rules 6.3, 6.7 and 6 $ has been or wil be given to all parties in interest listed in item I S below. In addition, ri 'ce of any questions requiring Adjudication as discussed in item 13 above has be or will be given to ail persons affected thereby. A. If Notice has been given, attach a copy of the Notice as well as ~ list of the names and addresses of the partial receiving such notice. B. IfNotice is yet to ba given, a copy of the Notice as well as a list of. the names and addresses of the parties receiving such Notice shall be subnuttd at the Audit together with a statement executed by Petitioner(s) or counsel rtifying that such Notice has been given. 'I G. If any such party in interest is not sui juris (c.g:, minors or incap hated persons), Notice of the Audit has been ar will be given to the appropriate epresentative on such party's behalf as required by Pa. O.C. Rule 5.2. I7. If aay charitable interest is involved, Notice of the Audit has b 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 at service f Notice and a copy of such Notice} must be submitted herewith or at the Audi 15. List all parties of whom Petitioner(s) has/have notice or knowledge, ha ing or claiming any interest in the Trust, whether such interest is vested or contingent, c aritable or non-charitable. This List shall: i A. State each party's relationship party's interests}; None and Address o ~aeh Fw7v !n /rtarrst P.ENNSYL~'ANIA REAL ESTATE COMMISSlpN 1~.0. BOX 2649 HARRISBURG, PA 17105-2649 to the $ett(or/Decede~nt and 1 Relofionsh ~ and CwlfMtlllt, f a-rv COPY OF ACCOUNT IS BE1NG ]~lLlrl] WITH COIvIIvII55ldN AS REQ. BY I,AW he n~ture of each I~ lnttrrsY 5E 9 PA C.S. SE QN 308 F~ nc-az ~ lo.~s.oa Page 6 of t ~ Narnc of Trust: MECHAI~IICSBURG CFr1VtETERY ASSOCIATION PF.RPETkJAL GARS F~,i 16. ~, B. Identify each party who is not sui juris (e.g., minors or incapaGi ed persons}. For each such parry, give date of birth, the name of each Guardi and how each Guardian was appointcd. If no Guardian has been appointed, id tify the next of Erin of such party, giving the name, address and relationship of ch; aad NO MT,NQ,RS OR INCAP.A,CiTA'1'ED PARTIES ' C. if distribution is to be made to the personal representative of a d ceased party, state date of death, date and place ofgrant of Letters and type of esters g~anted. _. NO 1715TR1BUTlON 'p0 BE MADE ___. ~.. [f ['etifioner(s} has/have knowledge that $ Trust share has been assigned for attached, provida a copy of the assignment-or attachment,-together with any relcv~at supporting dacumerrtation. NQNE 17, if a trustee's rind al commission is claimed: NONE ~~~~~]~~ AS QUALIFIED TRUSTEE DOES NOT CF.AI.M', (bR TAKL A A. If based on a written agreement, attach a copy thereof. t~am- oc-os m ~o.13.va '~ Page 7 of 1 Name of"Crust• MECHANICSBURG CEMETERY ASS4CIATIQN PERPET~3AL CARE FD B. If a principal commission is claimed, state amaurn. PETITIONER PAYS bRRSTOWN .BANIZ (AS REPORTED ~ TkLE ACCOUNT] FOR MANAGEMENT SERVICES C. If a principal commission is claimed, state the amounts and 01 any principal commissions previously paid in prior accounting periods. dplobNt ()ate Paid 18. If a reserve is requested, state amount and purpose. NONE .4nrormt: 1'urpair.~ If a reserve is requested for counsel fees, has notice of the amount of fees to be paid fmm the reserve been given to the parties in interest? ............... . .......................'~ ~ Yes ®Nc If so, attach a cagy of the notice. !, _- 19: -- is the Court being asked to direct _ _ __ _ _ _ the fling of a Schedule of Distribution? ......................... ©Yes ~N~ Farm OC-!!2 rav 10.13.Ob .age $ of l l Name pf Trust: MECHANICSBURC CBMETERY ASSOCi,ATCQN PETtPET~TAL CARE FD i Wherefpre, ypur Petitioner(s) ask(s) that distribution be awarded to the iparties entitled and suggest(s) that the distributive shares of income and principal (residuary s ores being stand in proportions, not amounts) are as follows: A. l ncame: Prolxxsd Dtmibater(s) Amowu/1'rvplMYt~n NONE _! ---=--; ~~I B. 1>rincipal: ~, PmpaeeQ Dralributee (s) NONE Submitted ~y: (All petitioners nturi si~~t. ~~ Add additional lines -f necessary): ASSOC. invner: BY:CHARLES ~LTMES, PFt .$ FormOC-~-1 ~ ».~s.o~ Page 9 of 11 Name of Trust: MECHANiCSBURG CEMb"TFR'Y ASSOCIATION PERP CARE Fla VeriScatian of Petitioner (Verification mast be by at least one petitioner The undersigned hereby verifies * [that +~~ ~ ., is ear P~ rrvlr -- afthe above-named ~ ojcarporarion IVIECHANICSBUR'G CPS ASSOC. a,pd] tat the facts set Earth in the foregoing Fetitian for Adjudication I~ .which are within the personal knowledge ofthe Petitioner are true, and as to facts based v the information of others, the .Petitioner, a$er diligent inquiry, believes them to be true; and that y false statements herein are made subject to the penalties of 18 Pa. C.S. § 4904 (relat~inlg to unsworn falsification to authorities). ~ JANUARY 28, 2011 Signature of Petitioner CHARLt;5 B. titJMES, PRE~YDENT/ * Corporate pc~itir„rera must complete brackered lnformatlpn. Certification of Counsel The undersigned counsel hereby eertifles that the foregoing Petition for djudication / Statement of Proposed Distribution is a true and accurate reproduction of the fo Petition authorized by the Supreme Court, and that na changes to the form have been m de beyond the responses herein. _ ~'~ JAUNUARY 28, 2p11 ~ ~,~ of Counsel fat C . SNELBAIC~ Faun oGOZ -,~ 10.13.06 ', Page 10 of SNELBAKER F~ BR,ENNEMAN, P.C. A PROFESSIONAL CORPORATION ATTORNEYS AT LAW 44 WEST MAIN STREET MECHANICSBUR.G. PENNSYLVANIA 17055 RICHARD C. SNELSAICER KEITH O. SRENNEMAN 717-897.8528 P. O. BOX 318 FACSIMILE (717) 697-7681 January 28, 2011 [Certified ail No. 7010 1670 0001 050 1087] T0: Commonwealth of Pennsylvania Department of State. Bureau of Professional and Occupation Affairs State Real Estate Commission P.O. Box 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 Second end Partial Account and Petition for Adjudication as filed tY~is date in the Office of the Clerk of Orphans' Court division of ',the Court of Common Pleas of Cumberland County, Pennsylvania. This account is scheduled for confirmation by the Court on March 1, 2011 at 9:00 o'clock A.M., prevailing time at tie Cumberland County Court House, 1 Courthouse Square, Carlisle, PA 17013. Confirmation will occur unless written objections ',are filed prior thereto. You have the right to file written' objections to said Account prior to confirmation as scheduled above. If you have any questions, please contact the unders~,igned. y truly yours, Richard C. Snelbaker QOpb RCS:sks Enclosure SNELBAKER ~S BRENNEMAN, P.C. A~.o~ssloxALCORPORwnox O ~ ATTORNEYS AT LAW 44 WEST MAM STREET MECHANICSBURG. PENNSYLVANIA 17055 RICHARD C. SNEL.BAICER P. O. BOX 318 KEITH O. BRENNEMAN 717.697-8528 FACSIMILE (717) 697-7681 January 28, 2011 [Certified Mail No. 7010 1670 0001 050 1087] T0: Commonwealth of Pennsylvania Department of State Bureau of Professional and Occupation Affairs State Real Estate Commission P.O. Box 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 Second end Partial Account and Petition for Adjudication as filed tY~is date in the Office of the Clerk of Orphans' Court division of ',the Court of Common Pleas of Cumberland County, Pennsylvani~J This account is scheduled for confirmation by the Curt on March 1, 2011 at 9:00 o'clock A.M., prevailing time at t e Cumberland County Court House, 1 Courthouse Square, Carl'sle, PA 17013. Confirmation will occur unless written objectionslare filed prior thereto. You have the right to file written' objections to said Account prior to confirmation as scheduled above. If you have any questions, please contact y truly yours, Richard C. Snelbaker the undersigned. RCS:sks Enclosure Court of Common Pleas of Cumberland Gaunty, pennsylva~hia Qrphans' Court Division File No. Care Fund Secvnd and Partial Account MEGHAN{CSE3URG CEMETERY ASSN., Qualified Trvstsa ', Accounting Tor the psrlod: 01!07!2009 to 12131l20~ Purpose of Account= 111t~CHANICSBURG CEMETERY ASSN., Qualified Trustee, offers tills acquaint interested patties with the transactions that have occurred during the Administr It is important that file Account tSe gnsfttily oxamined. Requests for additional htforrttation ~r questions or ol~ecttons can be dl5cussed~with: Richard C. Sr~baker SN~l,BAICER do BRENNEIIIAN, P,C. 44 Waat Main Street Mechanicsburg, PA 17855 777.6978528 :., . n ~~ . C =- ~ . ~ ~~. _~_ __ ~TF ~ - ~„ ~~ rw~ - ` m ~ i7 `_._ ti N w d _ , ~ ~ LJ ~, ~ ~ t, J '~ 1~ ~' ._ { ~ ~, tl7 ~~ t'+ I ~~ ~~ C~, I Ii 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, 2009 through December 31, 20]10, 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 Courts of Common Pleas of Cumberland County, Pennsylvania, and with the Pennsylvania Stlate Real Estate Commission. SUMMARY OF ACCOUNT Mechanicsburg Cemetery Association Perpetual Care Fund Fer the Period of .IeBLeN 1, 2009 through December ~1~ 201Q Receipts: This Account Net Gain (or Loss) on Sales or Other Dispositions Less Dkbursements: General Disbuntements Fees Balance Before Distributions Transfer to (ir+om) Principal Distributions to Beneficiaries Principal Balance on Hand For Information: Investments Made Changes in Holdings 11L~~E Receipts This Account Net Gain (or Loss) on Sales or Other Dispositions Less Disbursements Balance Before Distributions Transfer to (from) Income Distributions to Beneficiaries Income Balance on Hand For Information: Investments Made Changes in Holdings COMBINED BALANCE ON HAND Signature Verification 262,324.26 5,6sa.n ~;~i 268,009.03 0.00 978.06 978.06 287,030.97 TP -1,090.46 3,613.14 262,327.37 19,904.14 0.00 18,904.14 2,881.46 -~~~; 17,022.68 TI 1,090.46 17,218.52 894.62 263,221.99 ~r-~ SCHEDULE A RECEIPTS OF PRINCIPAL Fiduciary Acquisition Value Sr~88~] 01!01/2009 105.659.5800 Federated Money Market Fund 105, 9.58 01/01/2009 25,000.0000 Home Loan Bank CD 4.7% 10!16/12 24, .d0 . Total Cash ~ 130,559.58 01/01/2009 75,000.0000 8 FHLB 6% Bond Due 619H7 75,0 .q0 01/01/2009 50,000.0000 JP Morgan 4.875% Bond Due 3H 5/14 49,16 4.818 Total Bonds 124,674.68 Tot81 Receipts ' 255,234.26 ~ lea~ent Principg~@g~p~g 02ro2/2009 Contribution Received 2 O.OO 032/2009 Contribution Received 2 .OIO 04/03/2009 Contribution Received 2 .Op 06/01/2009 Contribution Received 3 6.010 07/01/2009 Contribution Received 08/01/2008 Contribution Received 09/01/2009 Contribution Received 10/01/2009 Contribution Received 10N4/2009 ConMbution Received 11/30/2008 Contribution Received 02/01/2010 Contribution Received OU02/Z010 Contribution Received 05/03/2010 Contribution Received 06/01/2010 Contribution Received 07/01/2010 Contribution Received 08/03/2010 Contribution Received 10/01/2010 Contribution Received 11/01/2010 Contribution Received 12/01/2010 Contribution Received Total Subsequent Principal Receipts 7,090.00 SCHEDULE A RECEIPTS OF PRINCIPAL Continued Fiduciary Acquisition Valus Total Adjustments and Subsequent Receipts ~.oso.oo Total Receipts of Princidal 2s2,s2a.2s SCHEDULE B GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS -PRINCIPAL S~i~ Ls~ 12131/2009 103,384.4400 Federated Monsy Market Fund -Change in Investment Holdings from 815/2009 through 12/31/2009 Net Proceeds 103,394.44 Fiduciary Acquisition Value -103,394.44 0.00 06!3012010 25.000.0000 Home Loan Bank CD 4.7% 10/16/12 Net Proceeds 26,427.78 Fiduciary Acquisition Value _u,9O0,00 1,527.78! 09/15/2010 50,000.0000 JP Morgan 4.875% Bond Due 3/15/14 Net Proceeds 53.501.00 Fiduciary Acquisition Value -49,781.51 3,71¢.49' 09/1512010 50,000.0000 Montgomry AL Tax 4.87% 4/1/16 Net Proceeds 53,625.00 Fiduciary Acquisition Value .53,187,50 487.50 12131/2010 97,853.4300 Orrstown Daily Deposit -FDIC -Change in Investment Holdings from 1/1/2010 through 12/31/2010 Net Proceeds 97.853.43 Fiduciary Acquisition Valus ~7.8~,~ 0.00. TOTAL GAINS AND LOSSES/PRINCIPAL I 5,664I.n LESS LOSS ' NET GAIN OR LOSS 5,g84 ~77 SCHEDULE C DISBURSEMENTS OF PRINCIPAL Fees 02ro9/2010 03/10/2010 04/09/2010 OSHO/2010 06/09/2010 07ro8/2010 08/10/2010 09ro7/2010 10ro7/2010 11ro5/2o10 12ro7/2010 For Month Ended 1/31/2010 For Month Ended 2/28/2010 For Month Ended 3/31/2010 For Month Ended 4130/2010 For Month Ended 5/31/2010 For Month Ended 6/30/2010 For Month Ended 7/31/2010 For Month Ended 8/31/2010 For Month Ended 9/30/2010 For Month Ended 10/31/2010 For Month Ended 11/30/2010 86.69 8.99 86.69 89.48 8.49 88.24 8~8.1p 88.28 89.17 8.53 8~ Total General Disbursements TOTAL DISBURSEMENTS OF PRINCIPAL 978.06 978.06 978.08 TRANSFERS TO (FROM) PRINCIPAL ~ Ql~datiQn 9mnunt 02/23/2010 Transfer Principal Cash to Income -1,090.46 -1.080.46 Transfers To (From) Principal -1 SCHEDULE D DISTRIBUTIONS OF PRINCIPAL 05/WJ2010 Mechanicsburg Cemetery Assn C/O Charles Humes - Transfer to Checking Acct #111800077 Per Mr. Hume's Fax Request 06/01/2010 Mechanicsburg Cemetery Assn CIO Charles Humes - Transfer to Checking Acct #111800077 Per Mr. Hume's Fax Request 2,31 ~.14 1.304.00 3,613.14 TOTAL DISTRIBUTIONS TO BENEFICIARI~~ 3.613.14 PRINCIPAL BALANCE ON HAND # Units Description Css6 OFA Trust Acct #1414 Total Cash 75.000.0000 AaSetB Federal Fenn Cr Bks Cons 3.625X 6/15118 3.318.6300 Federated Money Market Fund 50.000.0000 FHLB 3.3X 3/17/16 75.000.0000 FHLB 6X Bond Due 6/8/17 50.000.0000 GE BK 1.85X 8/24/15 8,550.4300 Orrstown Daily Deposit -FDIC Total Assets 76,421.43 3,318.63 50.050.00 75.000.00 49,881.50 8.550.43 263,221.99 262.327.37 Curree>t V>lll~e Fiduciary 12/31/2014 Acquisition or as None I Value -884. ~ 2 -884.62 -894.$2 -894.62 SCHEDULE E PRINCIPAL INVESTMENTS MADE 12/31/2009 ~>~ 106,403.8600 Orrstown Daily Deposit -FDIC 01/05/2010 50,000.0000 Montgomry AL Tax 4.87%411116 03/77/2010 50.000.0000 FHLB 3.3X 3/17116 09/2412010 50,000.0000 GE BK 1.95% 9/24H5 09/29/2010 75,000.0000 Federal Farm Cr Bks Cons 3.625% 6H5H8 12/31/2010 1,053.4900 Federated Money Market Fund Total 106,403.86 53,187.50 50.050.00 49,881.50 76.462.50 1,053.49 337,038.85 SCHEDULE F CHANGES IN PRINCIPAL HOLDINGS i]E.l~~ Federal Fsrm Cr Bks Cons 3.625°~6 6/15/18 09/29/2010 75,000.0000 purchased 12H 5/2010 Automatic Accretion on 12/15/2010 75.000.0000 Ending balance as of 12/31/2010 ~t 76.462.50 X1.07 76.421.43 Fedenrtsd Money Market Fund 01/01/2008 105,659.5800 inventoried 105,659.58 12/31/2009 -103.394.4400 sold -103.394.44 12131/2010 1.053.4900 purchased 1,053.49 3.318.6300 Endive balance as of 12/31/2010 3.318.63 FHLB 3.3% 3/17/16 03/17/2010 50.000.0000 purchased 50.050.00 ~•~•~ Endive balance as of 12/31!2010 50,050.00 FHLB 6% B ond Due 6/9/17 01/01/2009 75.000.0000 inventoried 75,000.00 75.000.0000 Ending balance as of 12/31/2010 75.000.00 GE BK 1.95 % 9/24J15 09/24/2010 50.000.0000 purchased 49.881.50 `~•~•~ Endive balance as of 12/31/2010 49.881.50 Horne Loan Bank CD 4.7% 10/1 6/12 01/01/2009 25,000.0000 inventoried 24,900.00 06/30/2010 -25,000.0000 sold -24.900.00 0.0~ Endive balance as of 12/31/2010 0.00 JP Noreen 4.875% Bond Due 3/ 15/14 01/01/2009 50,000.0000 inventoried 49,674.68 12131/2009 Automatic Accretion on Interest Received from 1/1/2009 through 51.71 12/31/2009 SCHEDULE F CHANGES IN PRINCIPAL HOLDINGS Continued ~Slulta~ Sit 03/15/2010 Automatic Accretion on Interest Received from 1/1/2010 through 55.12 9/15/2010 09115/2010 -50.000.0000 sold X8.781.51 0.0~ Ending balance as of 12/31/2010 0.00 It~n a~ A 01/0512010 L Tax 4.87°iL 4/1/1 50,000.0000 6 purchased 53,187.50 09/15/2010 -50,000.0000 sold -53,187.50 0•~ Ending balance as of 12/31/2010 0.00 Orrstown Daih 12/31/2009 r Dsnosit -FDIC 106.403.8600 purchased 106,403.86 12/31/2010 -87.853.4300 sold ' -97.853.43 8.550.4300 .Ending balance as of 12131/2010 8.550.43 TOtal 263.221.89 SCHEDULE G RECEIPTS OF INCOME Federated Monev Ma 12131/2009 ~iYid~n~ rket Fund Federated Money Market Fund -Dividends Received 7!5.56 from 1H/2009 thorough 12/21/2009 758.56 Fadantad Money Ma 12131/2010 rket Fund Federated Money Market Fund -Dividends Received 1.55 from 1/1/2010 thorough 12/21/2010 I 1.55 TOTAL DNIDEND INCOME Infierest/Bank 760.11 Orrstown Daily Dece 01/02!2009 it -FDIC Orrstown Daily Deposit -FDIC 5 .70 55.70 Orrstown Daily DeQn 12/3112010 sit -FDIC Orrstown Daily Deposit -FDIC - Inten~st Received 5.32 from 1H/2010 through 12/31/2010 i 55.32 TOTAL BANK INTEREST Interest/Bond 111.02 FHLB 6X Bond Due 619/17 12/31/2009 FHLB 6'As Bond Due 619117 - Inten3st Received from 4.5.00 1/1/2009 through 12/31/2009 SCHEDULE G RECEIPTS OF INCOME Continued Home Loan Bank CD 4.7°A 10H6/72 12131/2008 Home Loan Bank CD 4.7% 10H6/12 - Intsr+eat 1,1715.00 Received from 1/1/2009 through 12/31/2008 JP Mbraan 4.875% Bond Due 3/15/14 12/31/2009 JP Morgan 4.875% Bond Due 3/15/14 -Interest 2,43'.50 Received from 1/1/2008 through 12/31/2008 ', 12/31/Z009 JP Morgan 4.875X Bond Due 3/15/14 - Interest to 511.71 offset the Accretion accrued 1H/2009 through 12/31/2009 ~I ~gomrv AL Tax 4.87•iL 4/1/16 01/05/2010 Montgomry AL Tax 4.87% 4/1/16 - Accnied Interest -83.81 Purchased JP Moroan 4.8759L Bond Due 3/75/14 03h5/2010 JP Morgan 4.875% Bond Due 3/15114 -Interest 2.4'3.50 Received from 1!112010 through 8!1512010 ItQntaomrv AL Tax 4.87% 4/1116 04/01/2010 Montgomry AL Tax 4.87% 4/iN6 -Interest Received 2,3.78 from 1/5/2070 through 9H 5/2010 Home Loan Bank CD 4.7X 10/16/12 08/30/2010 Home Loan Bank CD 4.7X 10/18/12 -Interest 82.33 Received from 1/1/2010 through 6/30/2010 a,5oo.00 1,175.00 2,488.21 4135.81 2,437.50 2,326.78 SCHEDULE G RECEIPTS OF INCOME Continued 827.33 JP Mom:n 4.875X B 09115/2010 ond Dw 3J75H4 JP Morgan 4.8756 Bond Due 3115114 - Interest to 515.12 offset the Accnrtion accrued 1/1/2010 through 8h5/Z010 ~I 55.12 FHLB 3.3X 3H7/16 09/17/2010 FHLB 3.396 3/17/16 82~,p0 825.00 Federal Farm Cr Bks 09/29/2010 Cons 3.625% 6/15118 Federal Fans Cr Bks Cons 3.825X 6H 5118 -Accrued -785.42 Interest Purchased -785.42 Federal Farm Cr Bks Cons 3.625°A 6115/18 12/15/2010 Federal Fann Cr Bks Cons 3.825X 8M 5/18 1,35.37 12/15/2010 Federal Faun Cr Bks Cons 3.62596 6/15/18 -Interest -4.07 purchased to offset Amortization on 12/1 S/2010 1,318.30 FHLB BX Bond Dw Bf9/17 12!31/2010 FHLB 6X Bond Due 8/9/17 -Interest Received from 1/1/2010 through 12/31/2010 TOTAL BOND INTEREST TOTAL RECEIPTS OF INCOME 4,50Q.00 4.500.00 19,033.01 19.904.14 SCHEDULEI DISBURSEMENTS -INCOME 01/1312009 For Quarter Ended 12/31/2008 W/08/2009 For Quarter Ended 3/31/2008 07/08/Z009 For Quarter Ended 6/30/2009 10/09/2009 For Quarter Ended 9/31/2009 01H1/2010 For Quarter Ended 12131/2009 02/09/2010 For Month Ended 1/31/2010 03N 0/2010 For Month Ended 2/28/2010 OM09/Z010 For Month Ended 3/31/2010 05110/2010 For Month Ended 4/30/2010 06/08/2010 For Month Ended 5/31/2010 07108/2010 For Month Ended 6/30/2010 08N0/2010 For Month Ended 7131/2010 09/07/2010 For Month Ended 8/31/2010 10/07/2010 For Month Ended 9/30/2010 11105!2010 For Month Ended 10/31 /Z010 12/0712010 For Month Ended 11/30/2010 TOTAL DISBURSEMENTS OF INCOME 2.881.48 2.881.48 TRANSFERS TO (FROM) INCOME ~ Amszunx 02/23/Z010 Transfer Principal Cash to Income 1,090.46 1.080.46 Transfers To (From) Income -1 SCHEDULE J DISTRIBUTIONS -INCOME 01/02/2009 Mechanicsburg Cemetery Association General Fund - 2,42~L.01 Monthly transfer of Income to General Fund Acct #1416 04/01/2009 Mechanicsburg Cemetery Association General Fund - 1,28~i.8$ Monthly transfer of Income to General Fund Acct #1416 05/01/2009 Mechanicsburg Cemetery Association General Fund - 2I9>$.15 Monthly transfer of Income to General Fund Acct #1416 06101/Z009 Mechanicsburg Cemetery Association General Fund - 7.28 Morrthly transfer of Income to General Fund Acct #1416 07/01/2009 Mechanicsburg Cemetery Association General Fund - 2,31.23 Monthly transfer of Income to General Fund Acct #1416 10101/2009 Mechanicsburg Cemetery Association General Fund - 9~1~.43 Monthly transfer of Income to General Fund Acct #1416 11/02/2009 Mechanicsburg Cemetery Association General Fund - 22.21 Monthly transfer of Income to General Fund Acct #1416 12/01/2009 Mechanicsburg Cemetery Association General Fund - 1l~.11 Monthly transfer of Income to General Fund Acct #1416 01/04/2010 Mechanicsburg Cemetery Association General Fund - 2,2$.14 Monthly transfer of Income to General Fund Acct #1416 04/01/2010 Mechanicsburg Cemetery Association General Fund - 1,16'x.43 Monthly transfer of Income to General Fund Acct #1416 05/03/2010 Mechanicsburg Cemetery Association General Fund - 1,7171..61 Mouthy transfer of Income to General Fund Acct #1416 07/01/2010 Mechanicsburg Cemetery Association General Fund - 2,314L06 Monthly transfer of Income to General Fund Acct #1416 10/01/2010 Mechanicsburg Cemetery Association General Fund - 2,1$998 Monthly transfer of Income to General Fund Acct #1416 SCHEDULE) DISTRIBUTIONS -INCOME Continued 17,218.52 TOTAL DISTRIBUTIONS TO BENEFICWRI~~ 17,218.82 INCOME BALANCE ON HAND # Units Descrlptlon Gssb OFA Trust Acct #1414 Total Cash Currant Va'ule Fiduciary 12/31/20110' Acquisition or as Noted Valus 88~. 2 89~. 2 894.62 894.62 891.2. 894.62 COMBINED BALANCE ON HAND Current V81~ue Fiduciary 12131120±10 Acquisition # Units Description or as Node d Value 75,000.0000 Assets Federal Farm Cr Bks Cons 3.625% 6/15H 8 75,34~.~15 76,421.43 3,318.6300 Federated Money Market Fund 3,31~.I63 3,318.63 50,000.0000 FHLB 3.3X 3H7H6 50,25~.b0 50,050.00 75.000.0000 FHLB 6X Bond Due 6/9H7 80.80. 75,000.00 50,000.0000 GE BK 1.95X 9/24H5 49,8133. 49,881.50 8,550.4300 Orratown Daily Deposit -FDIC 8,551. 8,550.43 Total Assets 268,0811.1 263,221.99 268.0811.$1 263,221.99 . Court of Common Pleas of Cumberland Gounty, Pennsylvania Orphans' Court Division File No. Mechanicsburg Cemetery Association Perpetual Care Fund Signature N B C ASS . , , - haxl.es_B. Huin$s Pxesider~t VERIFICATION CHARLES B. HUMES, President of Mechanicsburg Cemetery Association,~'i a non-profit Corporation under the laws of the Commonwealth of Pennsylvania, said corporatidr~ 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 f~rth in the foregoing Second and Partial Account within his personal knowledge are true and ec~rrect as to facts based on information of others, after diligent inquiry, he believes them to be tr~e and correct; the Account fully discloses all significant transactions occurring during the ~.ccounting period; that all known claims against the Trust have been paid in full; and that, to hisi, 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: ~.~M~..,~ .~ , 2011