A Cemetery Should Be Forever
by: John F. Llewellyn

Contents

Foreword by Andrew J. Conroy, President, Spring Grove Cemetery and Arboretum

 1. What is a cemetery? History of Cemeteries • Memorial-Parks • Life Cycle • Endowment Care • Cemeteries Should Be Forever

2. Cemetery Organizations  For-profit Cemeteries • Consolidation • Impact of Acquisitions • Not-For-Profit Cemeteries • Religious Cemeteries • Municipal and District Cemeteries • Veterans Cemeteries • Cremation Societies • Beyond Form of organization • Practical Cemeteries • Civic Minded Cemeteries • Promotional Cemeteries • Service Cemeteries • Constituencies • Does it matter? • Summary

3. Philosophy Why cemeteries? • Practical Disposition • Community Asset • Cremation • The Cremation Process • Disposition • Cremation Rate • Scattering • Death Care-What's in a name? • So, is it a business? • Summary

4. Cemeteries and Mortuaries  The Beginning of Mortuaries • Mortuary Functions • Mortuaries in Cemeteries • Stifling Competition • Storefront Casket Sellers • A New Regulatory Challenge • Funerals • Embalming • Memorial Societies • Summary

5. Related Operations  Flower Shops • Monuments and Memorials • Litigation Followed • Installation Guidelines Adopted • Monuments vs. Flush Memorials • Other Services • A Note of Caution • Summary

6. Prearrangement  Confusing Terminology • Deliverables • Preneed Cemetery Sales History • Why sell cemetery property preneed? • Preneed Services • Commodities • Consumer Needs • Seller Needs • Assuring Performance • Trusts • Insurance • Bonding • Consumer Guarantee Funds • Is there a right way? • Selling • Summary 

7. Endowment Care Funds  Objectives • Investment Policy • Investment Advisors • Investments • Diversification • Testing Fund Adequacy • The Responsibility Is Today • Summary

8. Master Plans  Types of Cemetery Property • Engineering and Land Use • Operations • Concentration of Services • Efficiency • Refuse Collection • Utilities • Access • Marketing • Financial • Putting It Together • New Cemeteries • Summary

9. Governing Boards  Setting the Course • Legal and Ethical Conduct • Evaluating Strategy • Oversight • Succession Planning • Selecting and Replacing the CEO • Evaluation and Compensation • Transitions • How active? • Meeting Frequency • Committees • Board Size and Composition • Relations with Management • Safe Harbor • Audits • Selling a Cemetery • Small Cemeteries and Boards of Directors • Summary

10. Management   The Cemetery Manager • Operations • Budgeting • Financial Performance • Record Keeping • Rules and Regulations • Checking and More Checking • Professional Support • Lawyers • Accountants • Consultants • Service • Herzberg's Theory • The Service Model • Summary

11. Trade Associations   (Inter)National • Specialized • State and Regional • Summary

12. Regulation   State Regulation • The FTC Funeral Trade Rule • Summary

13. Testing Endowment   Care Funds Metropolitan Cemetery • The Master Plan • Assumptions • What are the Real Expenses? • The Results • Possible Approaches • Clyde's Recommendation

14. Meeting The Challenge  Community Asset • Finite Life • Failure • A Cemetery Should Be Forever

Appendices 
FTC Funeral Trade Rule

State Rule Summary

Glossary

Bibliography
About the author