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Vol. 17 ■ No. 1 ■ February 2002 Funeral Planning’s on Minds Since 9-11 Consumers are thinking more about preplanning their own funerals after the...
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Vol. 17



No. 1



February 2002

Funeral Planning’s on Minds Since 9-11 Consumers are thinking more about preplanning their own funerals after the events of Sept. 11, according to recent research by Forethought Financial Services, Inc. (FFSI) whose subsidiaries, are providers of life insurance and bank trusts designed to fund funeral-planning services. The survey shows that 31 million Americans (11 percent of the population) are thinking more about preplanning and paying for their funerals in advance than before the terrorist attacks. Additionally, the survey asked consumers whether or not planning their own funeral is a good idea. Compared to previous studies, 4 million more consumers see planning ahead as a good idea and 6 million more consumers intend to plan their own funerals in the next 12 months.

The attack literally brought death closer to home. The survey identified the top reasons that motivate consumers to think about preplanning services: • Arranging and funding the funeral service in advance reduces the burden and stress on their family (50 percent). • Preplanning relieves the financial burden on their family (18 percent). • Preplanning services allows consumers to plan the ceremony according to personal preferences and ensures their wishes are recorded (10 percent). • Preplanning and paying for the funeral in advance helps families be prepared (9 percent).

There are still times that this procedure is about the only way one can install a vault.

Tripods Come in Handy in Tight Spaces By Earl Brutsche

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here will be some who will read this and wonder what in the world is a tripod.

For the first 50 years that concrete burial vaults were manufactured, delivered, and installed, this piece of equipment along with a chain fall was a very important tool that a vault man used a few times every day. It was not unusual for these pieces of equipment to be used in the stripping of the units (vault and lid) and also in the loading and unloading of the delivery truck, then again to install the vault in the grave, and later the entire process happened again to place and seal the lid. Times have changed, thank goodness, but there are still times that this procedure is about the only way one can install a vault. I am reminded of a recent difficult placement of a vault in a basement of a church. To say it was difficult was a nice way to describe the hours spent by not just one man, but a crew, and the actual installation of the vault was accomplished by the use of a tripod and chain hoist. Recently a friend of mine who is a long-time vault man used a tripod to set logs in place on a new house he was building on an island in the Exumas, Bahamas. His name is well known by many vault men and his son Steve, a third generation vault man, is now running the family business—Ron Turner of Toledo, Ohio.

Annual Convention • June 20-23, 2002 • Houston, TX

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February/March 2001 National Concrete Burial Vault Association, Inc. 900 Fox Valley Drive, Suite 204 Longwood, Florida 32779-2552 http://www.ncbva.org (800) 538-1423 Fax: (407) 774-6751 President Jack Swihart Saginaw Wilbert Vault Corp. Saginaw, MI President-Elect Dan Hicks Hicks Industries Mulberry, FL Secretary/Treasurer J.C. Clifton Quality Burial Vault Co. Houston, TX Immediate Past President Tim Brutsche Brutsche Concrete Products Battle Creek, MI Directors Darren Baxter Baxter Burial Vault Service Cincinnati, OH Marty Begun Eagle Burial Vaults Detroit, MI Warren Chandler Master Grave Service, Inc. Bogart, GA Linda Darby Sempsrott Greenwood Plastics Phoenix, AZ Bob Donatelli Baumgardner Products Co. Akron, OH

NCBVA BULLETIN

President’s Message By Tom Monahan for Jack Swihart

Get Well Jack, We Miss You! Right about now you’re asking yourself what happened to Jack Swihart’s President’s Message? Well, people can come up with some pretty lame excuses for not meeting their deadlines, but this time Jack had a good one. He’s currently recovering from bypass heart surgery. At last report, he is recovering nicely and is expected to make a full recovery. Get well soon, Jack! In his absence, I’d like to take this opportunity to tell you about a couple of things NCBVA is doing that will be of great interest to the membership. First of all, I can’t let this chance go without telling you about NCBVA’s all new and improved Web site. It’s designed for those of us who are not totally “computer friendly” so take the opportunity now to get one of the kids to help you log on to http://www.ncbva.org and see all of the changes. This month we’ve added an on-line NCBVA Member Library. It has been loaded with such documents as past issues of The Bulletin, plant certification specifications, and the National Cemetery System details for veteran’s exchange of liners for burial vaults. It’s also not too early to mark your calendar for June 20-23, 2002 for the NCBVA Convention in Houston. Houston is one of those understated convention cities with a lot more to do than most people know about. For instance, the National Museum of Funeral History is located in Houston. And, of course, how many times will you and your family get to tour the Johnson Space Center. If your June calendar is filling up, please be sure to put these dates in now because this is one event you’ll be sorry if you pass up. Also, we’re getting ready to publish an all-new NCBVA membership directory. With NCBVA at its largest in terms of numbers of members in a long time, this directory will provide you with the latest information on burial vault companies throughout the United States. The directory will include the usual listing of member firms, but it will also be cross-referenced by individuals within firms, geographical location, and member type. If you haven’t returned your database update form, please do so immediately. We’ve found that things such as telephone area codes have changed since our last directory was published nearly 36 months ago.

Robert Hardy Hardy Doric, Inc. Chelmsford, MA

Industry Calendar of Events

Graham MacLeod Detroit Wilbert Vault Co. Detroit, MI

March 6-9, 2002

Order of the Golden Rule Annual Convention Hyatt Regency, San Antonio, TX

Kelly Pellicano Graffius Burial Vault Co. Reading, PA

March 14-17, 2002

CFSA Winter Seminar Disneys Yacht and Beach Club, Walt Disney World, FL

April 5-8, 2002

ICFSEB Annual Convention DoubleTree Hotel, Campbell Centre, Dallas, TX

April 24-27, 2002

ICFA Annual Convention Orlando, FL

June 20-23, 2002

NCBVA Annual Convention Omni Houston Hotel, Houston, TX

August 14-17, 2002

CANA Convention Boston Park Plaza Hotel, Boston, MA

October 20-23, 2002

NFDA Annual Convention Henry B. Gonzalez Convention Center, San Antonio, TX

December 15-19, 2002

Jewish Funeral Directors of America Annual Meeting The Diplomat, Hollywood, FL

Curt Zamec Wilbert Funeral Services, Inc. Forest Park, IL



Executive Director Thomas A. Monahan, CAE Certified Association Management Company Longwood, FL Legal Counsel J. Scott Calkins, Esq Publications Director Jan Monahan Membership & Bookkeeping Sonia Medina

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HOUSTON NCBVA Annual Convention & Exposition June 20-23, 2002 Lasso these dates on your calendar! ✰ ✰ ✰ ✰

Networking with Colleagues Industry Speakers on Current Issues Optional Excursions for the Whole Family Trade Show of Latest Products/Services

Members meet old friends for sessions and Trade Exposition at the 2001 Convention

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Department of Labor Establishes Easy Web-Based System to Help Understand Federal Labor Laws Utilizing the vast power of the Internet to reach anyone at anytime, the US Department of Labor’s elaws Advisors (Employment Laws Assistance for Workers and Small Businesses) are the simple solution to the often confusing and frustrating process of understanding Federal labor laws. These Web-based educational tools offer employers and employees access to information about Federal employment laws at any time, free of charge and address common labor issues such as: • Family and Medical Leave • Fair Labor Standards • Occupational Safety and Health • Small Business Retirement Savings • Poster Requirements “With elaws, any individual with access to the Internet can find free and accurate information about employment laws affecting them with the simple click of a mouse,” said Secretary of Labor Elaine L. Chao. “The elaws Advisors are a valuable set of tools for America’s 21st century workforce. They have the power to provide instant information to anyone at anytime.” The elaws Advisors mimic the interaction an individual might have with a DOL representative by asking questions, providing information, and directing the individual to the appropriate resolution. DOL aims to offer a pleasant experience that yields real answers and real results, and plans to continually develop new Advisors to further assist America’s employment community. “Normally it would cost a business owner lost hours and countless phone calls to find the answers to employment questions,” said a representative of the National Association of Women in Construction. “Until now, that is. The Department of Labor has set up an interactive Web site called elaws that answers any questions you might have.” The elaws Advisors are part of the Compliance Assistance Initiative set forth by the Department of Labor to help America’s 21st Century workforce and its employees better understand their rights and responsibilities in the workplace. DOL encourages you to visit the elaws Advisors at www.dol.gov/elaws and looks forward to announcing further interactive tools in the near future. The National Call Center can also be reached by dialing tollfree 1-866-4-USA-DOL.

ndustry representatives gathered at the meeting of FAMIC, The Funeral and Memorialization Information Council, an association comprised of organizations in nearly all areas of the death care industry. Dan Hicks, NCBVA (far right) is joined by Jack Springer, CANA; George Lemke, CFSA; Tom Snyder, CANA; Sharon Seay, NFDMA; Gregory Owens, NFDMA; and Nick Jones, CANA at a meeting in San Francisco, CA.

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Advocacy Summit Seeks to Unify The Voice of Funeral Service In an effort to unify the voice of funeral service professionals and demonstrate the profession’s support of the nation, the National Funeral Directors Association (NFDA) will introduce its Advocacy Summit at the Mayflower Hotel in Washington, D.C., March 1820, 2002. This event was formerly known as the NFDA Legislative Conference. “The Advocacy Summit is an important opportunity for funeral service to speak as one voice to educate lawmakers about the issues that impact our profession, and to show our appreciation for those who are working so diligently in Washington, D.C.,” said NFDA Chief Executive Officer Christine Pepper. NFDA has invited several notable guests and speakers including Washington, D.C. Mayor Anthony A. Williams, Department of Health and Human Services Secretary Tommy Thompson, and Assistant Secretary of Labor for the Occupational Health & Safety Administration John Henshaw. On Wednesday, March 20, 2002, NFDA will host a special reception and dinner, titled “United We Stand,” to benefit the NFDA 9-11 Relief Fund, which is supporting the work of volunteer funeral directors in New York. Attendees also are asked to bring samples of memorial books containing sentiments from people in their communities following the events of September 11. The multiple memory books on hand in Washington will both reflect the human side of funeral service and raise visibility for “Our Community Remembers,” a September 11-related funeral service program, which NFDA will be rolling out in March.

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THE LOGAN VAULT HANDLER By Axis Corporation

February/March 2002

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Detailed Corporate Records Can Reduce Taxes By J. Scott Calkins, Esq. I was called a couple of weeks ago by a member who was going through an IRS Audit. During our discussion of other legal aspects of the vault industry, he mentioned that the government auditor kept asking for his corporate minutes to justify certain expenditures and an expanded reserve. Realizing that probably 100 percent of our members are incorporated, it occurred to me that I should remind the members about the importance of keeping detailed corporate minutes. I have spoken about this at annual meetings and even have answered several inquires from members. What happens if the IRS should audit your business and ask for proof of the reason why a disbursement was made? What do you do? Do you have minutes of meetings that show the reasons substantial disbursements were made? If you ask the chief financial officers of most corporations, or even the controllers of smaller businesses, about the need to

maintain detailed corporate minutes, you might be surprised at the nearly unanimous agreement—“absolutely!” Why is that? The reason is that keeping of such minutes will answer questions that may arise regarding the company’s taxes. These questions can involve: · Tax-deductible benefits, · Compensation that is paid to top management, · Company contributions to qualified retirement plans, · Purchase or sale of company assets, or · Loans to shareholders A good example of the importance of corporate minutes occurs when a corporation, rather than paying dividends to shareholders, which would be taxable to shareholders, holds onto a substantial reserve of cash. If the business wishes to have a money reserve for possible expansion, this should be specifically

agreed to by the board of directors (for those who have such authority) and recorded in the corporate minutes. If not, there is a greater chance that the IRS will impose an accumulated earnings tax on the reserve. The general rule is that a corporation is subject to the accumulated earnings tax if the intent is to avoid the income tax that would result by making distributions to shareholders. And, if the company accumulates income beyond the “reasonable needs” of its business, a presumption of tax avoidance intent arises. This presumption can be overcome by showing that tax avoidance was not one of the purposes of the accumulation of income. Continued on page 9

[email protected]

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Encouraging People to Pursue Failure By Barton Goldsmith

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ost people dislike the idea of failure, but think about it; the only way not to fail is by not trying. Wouldn’t you rather your people pursue failure to attempt new ideas, seek to bring in new clients, and try to create new products, than not? If your people are not allowed to fail, they will not grow. If you cannot encourage your team to reach new heights by giving them a safety net (not firing them if they fail), then how will you take your company to the next level?

From 0 to 50… Million This philosophy has helped a number of companies reach the top of their markets. Take for example Mid-America Direct, the largest Corvette after-market parts company in the world. CEO Mike Yager continues to encourage his team to try new ideas, and he doesn’t punish them if the ideas “Success is going from don’t work right away. He failure to failure without believes that with support, his team members will loss of enthusiasm” — reach deep within Winston Churchill themselves and create new income streams for the company. He continues to remind them that they are part of a team and that they are supported, by him and by each other. Even if their ideas don’t work, he is pleased that Barton they are attempting to push the envelope. To Goldsmith, further inspire his people, they also get personal Ph.D., is an rewards for continued efforts in improving the international company. speaker and Yager started his company with a vision, consultant. Dr. ideas like this, and not much else. After reaching Goldsmith is a the top of his industry, two years ago he decided contributing to take on two new catalogues (VW and Porsche) author to and is watching them grow with the same velocity. numerous books He believes that the only thing that can turn a and trade challenge into a failure is not learning from it. He journals also believes in continuing education for his team including the Los and brings in the best speakers and trainers in the Angeles Business country to help his people reach the next level. Journal.

Act As If Henry Ford said, “Failure is only the opportunity to begin again more intelligently.” Being able to look at your failures and learn from them is a definition of wisdom. To be able to see them clearly, as steps to your goals, gives you energy and inspiration. If you beat yourself up, and become listless with self-loathing, your goals become harder to reach. The energy you put into anger just holds you, and your people, back. If you have difficulty grasping this idea, here’s a way to see how it actually works. The next time you or one of your team members fails, don’t chastise them (or yourself). Hold back your anger or disappointment and “act as if” (pretend) that it was part of the process. See it as a step in the right direction. Talk with your team, and explain that you believe that this supposed “failure” is taking you closer to your goal. Explain to them (and yourself) that without the lessons learned from this failure, you would not have the information and experience necessary to achieve success. Then see if you don’t reach the next level quicker and easier than if you spent time and energy wallowing in blame, anger and disappointment. This isn’t some kind mind game; it’s a necessary step in growing your business that has been used by some of the most successful leaders and companies in the world.

Beyond Failure Perhaps the most important job of a Mentor is to help their people learn from their mistakes. This is the learning that comes from experience, and it’s the most valuable learning we get. By supporting your team and yourself in this kind of thinking, you are creating a company culture that will inspire your team to make your business grow. Most successful people will honestly tell you that they reached their goals by making lots of mistakes. The Mentor’s job is to encourage their people to reach beyond their failures, mistakes and fears, and use the lessons learned to achieve success. Work to encourage your team to pursue failure, and they will respond by pushing the envelope all the way to the top.

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Keep Good Employees With Enticing Benefits While job-hopping can be good for an individual, it is expensive for a business owner. It costs a company an average of $4,588 to hire a single employee. Because of the cost, time spent interviewing and training, and the distraction new employees often create to existing staff, it is in a business owner’s best interest to keep employees motivated and loyal. What has been proven is that people work for more than just a paycheck. Employees want a sense of belonging, an opportunity to contribute and the chance to make a difference within an organization. Employees are becoming more savvy about benefits and are reluctant to change jobs for a nominal salary increase. The total package matters most. A comprehensive benefits package can also have a positive impact on a company’s bottom line. For example, an Employee Assistance Program (EAP) is a confidential counseling service that gives employees an outlet to deal with all types of problems, from stress and financial dilemmas to child rearing and family situations. Another benefit that builds loyalty is a retirement savings plan. Although 401(k) plans are considered a standard benefit at large companies, a recent article in BusinessWeek noted that only 35 percent of businesses with fewer than 500 employees offer a 401(k). Some business owners view employee benefits simply as vacation days and medical coverage. From an employee’s perspective, a benefit plan is an integral part of a total compensation package. In the early stages of developing a comprehensive benefits plan, a business owner will quickly learn that benefits can include a wide array of items, including dependent-care reimbursement, a 401(k) plan, long-term disability coverage, life insurance, vision care and Employee Assistance Programs. CALKINS, continued from page 7 A reserve can be justified by showing that there is a reasonable business need for it as well as a definite plan for its use. This would all be set forth in the corporate minutes. For example, the minutes may show that the accumulation is for business expansion, or for debt retirement, or for loans to suppliers or customers that are necessary to the continued maintenance of the business. I was able to show the IRS during an audit when I sold my last building in downtown Harrisburg (my own office building), that the accumulated cash reserve was outlined in the corporate minutes as necessary for the purchase of another commercial building, travel, and other expenses directly related to the sale of the building. Documentation of trips to Philadelphia, etc., to obtain interested buyers was also available for the auditor. Establishing and documenting the reason for a decision is the key. You should have corporate minutes reviewed once a year to make sure you have properly protected your business from an IRS attack down the road. Your corporate attorney or appropriate business trade groups (such as the American Manufacturers Association) can explain to you what is most important to document. I saved approximately $8,000 accumulated earnings tax a few years ago because I took the time to have detailed corporate minutes.

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Industry News ‘n Notes Companies Merge Industrial Equipment and Engineering Company and ALL Crematory (longstanding Associate Members of NCBVA) have merged to form the Matthews Cremation Group. The Matthews Cremation Group name will replace the former IEE and ALL brand names incorporating every facet of operations ranging from sales and customer service to repairs.

Exhibitors, Attendees like Vegas World of Concrete has made a long-term commitment with the Las Vegas Convention and Visitors Authority to hold its annual show in the Nevada city beginning in 2005. Previously the show rotated between Las Vegas and Orlando, FL or New Orleans, LA. The site was chosen for its availability of exhibit space and hotel rooms. World of Concrete is the largest annual international commercial construction trade show.

CFSA New Officers Among new officers and directors of the Casket and Funeral Supply Association is our own Warren Chandler, Doric Inc., who was elected to a three-year term on the board. David R. Christian of AMPCOR II is the new president. Dennis W. McEntire, Capital City Casket Co. is Vice president and Robert McCabe, W & M Manufacturing is Treasurer.

NFDA Membership Structure NFDA has decided to return the association’s membership base to a firmbased membership structure from one that was individual based. The funeral home will be the member and each licensee of the firm would also be considered a member. The new structure goes into effect in January of 2003. The association has also named its successor to Robert Harden who stepped down as CEO in March. Christine Reichelt-Pepper, who has been acting as executive director during the interim has been selected as Chief Executive Officer. She has 15 years of experience at NFDA Continued on page 16

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Let Industry Standards Set Base For Salaries for Family Employees

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n family owned businesses, such as many of the vault companies in NCBVA, key family members at the helm should be compensated and evaluated by fair industry standards. According to an article in Business First of Columbus (American City Business Journals, Inc.) when setting reasonable salaries or evaluating a relative in a family-owned businesses, you should follow industry benchmarks. For compensation, the trend is to have a greater percentage based on performance criteria. If you seek out market data and can objectively support your compensation decisions, it should help to hold the family together without creating blame, advises one business and tax expert. Following fair, market-based compensation offers a better opportunity to retain and motivate each family member. When not based on market criteria, some family members may be unhappy and may consider looking around for other jobs. That’s even more important for the future of a company. To determine fair compensation you can turn to human resource professionals who can assist in a performance appraisal and salary compensation program. They are usually impartial, consistent, and aware of laws and regulations that affect programs and they can remove emotions from the process, the article said. Also, you can seek out salary surveys for your area and industry and also use the Internet. By establishing clear, concise goals and responsibilities there is no gray area because compensation and raises are then tied to those goals. Since nonfamily members also add value to business operations, it’s a mistake to create unnecessary discord because of perceived favoritism. If there appears to be a pattern of favoritism or nepotism with salaries and benefits, you may develop a sense of mistrust among other employees. It impairs the loyalty and energy of nonfamily members when there is a “daddy’s boy.” “Nonfamily members will respect, believe in and support someone from the younger generation who had to earn his way to the next level and is now an executive because he works hard,” says the expert. As family members advance in the business, involve company board members not only in setting officers’ salaries, but also in developing procedures for performance evaluation. Supervisors have a responsibility to provide guidance and candid, fair-minded, and constructive feedback on up the chain to help in those kinds of decisions. If there’s no process of that dialogue, it becomes difficult and can appear arbitrary. If you’ve got reviews and discussions about performance, you’ve got a basis to advise the board about what should be done. It is also important to introduce objective measurements like working this many hours, landing this number of accounts, or hitting this sales number will help. Whether managing the succession of a business or leveraging additional wealth through it, family members may be responsible for, but not necessarily entitled to, the business’ success. There’s a concern, especially among wealthy families with business, to give children and grandchildren an incentive to work hard and give back to the community. They want their kids to succeed, to be secure and educated, but they also don’t want to spoil them...They want them to taste success and be motivated to participate, but to realize that it’s not an entitlement.

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NCBVA proudly recognizes the following companies which have a current standing in the Plant Certification Program



Abel Vault & Monument Co. Century Vault Co., Inc. Canton, IL Taunton, MA Abel Vault & Monument Co. Cheboygan Cement Products Co. Pekin, IL Cheboygan, MI American Concrete Industries Chesapeake Burial Vault Co. Bangor, ME Ingleside, MD American Vault Co. Christy Vault Co., Inc. Cleveland, OH Colma, CA American Vault & Clinton Wilbert Vaults, Inc. Concrete Products Clinton, IA Detroit, MI Columbus-Beier American Wilbert Vault Corp. Columbus, WI Forest Park, IL Cooper Wilbert Vault Co. Arnold-Wilbert Corp. Barrington, NJ Goldsboro, NC Cordeiro Vault Co., Inc. Arrow Vault Co., Inc. Vallejo, CA Lafayette, IN Costello Vaults Atlas Concrete Products, Inc. Smith Falls, Ontario, Canada Orlando, FL Creter Vault Corp. Automatic Wilbert Vault Flemington, NJ Tacoma, WA Crummitt & Son Vault Corp. Babylon Vault Co. Martins Ferry, OH New Windsor, MD D.G. Robertson, Inc. Baumgardner Products Co. Williston, VT Akron, OH Dardanelle Vault & Monument Baxter Burial Vault Dardanelle, AR Cincinnati, OH Deihl Vault & Precast Co. Baxter Vault Co. Orangeville, PA Baxter Springs, KS Detroit Wilbert Vault Corp. Beck Vault Co. Detroit, MI Rome, NY Doody Burial Vaults, Inc. Brewster Vaults & Monuments Winchendon, MA Millville, NJ Doric Concrete Vaults Inc. Brown-Wilbert, Inc. Garden City, KS Fargo, ND Doric Concrete Vaults, Inc. Brown-Wilbert, Inc. Great Bend, KS Morris, MN Doric Concrete Vaults Inc. Bruns Norwalk Vault Co. Osage City, KS Saint Louis, MO Doric Huntingburg Vault Co. Brutsche Concrete Products Huntingburg, IN Battle Creek, MI Doric of Kansas Vault, Inc. Brutsche Concrete Products Iola, KS Benton Harbor, MI Doric of Nashville, Inc. Buckeye Vault Service Nashville, TN Mansfield, OH Doric of Northeast Arkansas Buck Simmons Vault Srvcs. Inc. Jonesboro, AR Roanoke, VA Doric of South Texas Bush Concrete Products, Inc. Elsa, TX Muskegon, MI Doric Concrete Vaults, Inc. C & M Precast Newton, KS Kerrville, TX Doric Manufacturing Co. Calumet Wilbert Vault Co. Inc. Boaz, AL Gary, IN Doric Mississippi, Inc. Carolina-Doric, Inc. Jackson, MS Florence, SC Doric-South, Inc. Central Burial Vaults, Inc. Demopolis, AL Marlow, OK Doric Vault of Eastern NY, Inc. Central Burial Vaults, Inc. Hudson, NY Oklahoma City, OK Doric Vault Co. Central Burial Vaults, Inc. Griffin, GA Tulsa, OK Doric Vault Co. of S. Illinois Central New York Vault Co. Marion, IL For information on NCBVA’sEagle exclusive Plant Cortland, NY Burial Vault Co.Inspection of LA



Eagle Burial Vaults Perry, GA Esterly Burial Vault Co. West Reading, PA Evans Eagle Vaults, Inc. Leola, PA Everlasting Vault Co. Randallstown, MD Florida Wilbert, Inc. Jacksonville, FL Fond Du Lac Wilbert Vault Fond Du Lac, WI Forsyth Bros. Fithian, IL Forsyth Bros. Concrete Prod. Terre Haute, IN Gettysburg Burial Vault Co. Gettysburg, PA Grable Vault Co. Logansport, IN Granite State Doric Newport, NH Gray Bros., Inc. Kansas City, KS Hairfield Vault Co. Hickory, NC Hardy Doric, Inc. Chelmsford, MA Harn Vault Service Massillon, OH Heilman – Wirtz, Inc. Cedar Hill, TX Hicks Industries, Inc. Alachua, FL Hicks Industries, Inc. Miami, FL Hicks Industries, Inc. Mulberry, FL Hydraulic Dolly, Inc. Altoona, PA J.P. Vincent & Son, Inc. Galena, IL Jacson, Inc. Henderson, TX Jefferson Concrete Corp. Watertown, NY Josten Wilbert Vault Co. Sioux Falls, SD L-D Vault Service Chattanooga, TN Lakeshore Burial Vault Co. Brookfield, WI Lavaca Vault Co. Lavaca, AK Louisell-Davis Vault Service Chattanooga, TN Ludlow Burial Vault Co. Ludlow, MA Lycoming Burial Vault Co. Inc. Montoursville, PA Marion Vault Works Marion, IN Markham Burial Vault Services Certification Program, please Richmond, VA

and contact NCBVAHeadquartersRuston, at 1-800-538-1423 or use application form on adjacent page. LA

Markham-Carter Vault Service Smithfield, VA Master Grave Service Athens, GA Memphis Burial Vault Co. Memphis, TN Mercer Vault Company Fredericksburg, VA Milan Burial Vault, Inc. Milan, MI Milwaukee Wilbert Vault Co. Milwaukee, WI Minnick Services Corp. Fort Wayne, IN Moore Wilbert Vault Co. Evans, GA Neher Burial Vault Co. Springfield, OH Nor-Don Vault Co. Inc. Strafford, MO North Central Mich. Vault Srvc. Cadillac, MI Norwalk Vault Co. Johnstown, PA Odon Vault Company, Inc. Odon, IN Omaha Wilbert Vault, Inc. Omaha, NE Ostwalt Vault Co. Concord, NC Palm Vault Co. Ada, OK Peoria Vault Co. Peoria, IL Pennyslvania Concrete Vault Co. Greensburg, PA Perfection Vault Woodson, IL Phenix Vault Phenix City, AL Pioneer Vault, Inc. Doylestown, PA Pope Concrete Products Waycross, GA Poplar Bluff Doric Vaults, Inc. Poplar Bluff, MO Precast Concrete Products, Inc. Blissfield, MI Precision Precast Inc. Pittsfield, MA Quality Burial Vault Co. Houston, TX Rex Vault Service Newton, IL Rocky Mountain Monument/Vault Sandy, UT

continued . . .

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Roland-Wilbert Vault Co. Marion, IA Roosburg Vault Primghar, IA Saginaw Wilbert Vault Corp. Saginaw, MI Sam Green Vault Co. Lynchburg, VA Santeiu Vaults Inc. Livonia, MI Shenandoah Valley Vaults, Inc. Dayton, VA Shore Vault & Precast Co. Exmore, VA Simerly Concrete Products, Inc. Bristol, TN Simerly Vaults, Inc. Knoxville, TN Southern Ohio Vault Co. Portsmouth, OH Southern Vault Service Blakely, GA Spoerr Precast Concrete Sandusky, OH Sunnycrest, Inc. Auburn, NY Superior Burial Vaults, Inc. Salt Lake City, UT Superior Vault Co. Bryantown, MD Superior Vault Co. Charlestown, IN Superior Vault Co. DBA Individual Mausoleum Co. Lawrenceburg, IN Superior Vault Company LTD Mississauga, Ontario, Canada Swan’s Concrete Products Westbrook, ME Tennessee Vault Fairview, TN Tucker Vault Co. Farmington, MO Turner Vault Company Toledo, OH Vanden Boomen Burial Vaults Inc. Appleton, WI Vanden Boomen Burial Vaults Inc. Wausau, WI Washington Wilbert Vault Works Inc. Laurel, MD Warga Concrete Products Inc. Fort Wayne, IN Watts Vault & Monument Co. Montezuma, IA Wayne Burial Vault Co., Inc. Indianapolis, IN Welte Vault Co. Danbury, IA West Plains Vault & Mfg. Co. Pomona, MO Wicomico Vault Co., Inc. Salisbury, MD Wieser Precast Stewartville, MN Williams Vault Company Emporia, VA Willmar Precast Co. Willmar, MN Winnipeg Burial Vaults Ltd. Winnipeg, Canada

NCBVA BULLETIN

National Concrete Burial Vault Association, Inc. Member Application for Plant Inspection

Name of Plant __________________________________________ Plant Mailing Address_____________________________________ Plant Street Address______________________________________ Plant Telephone__________________________________________ Fax Phone Number_______________________________________ Owner’s Name___________________________________________ Evening Telephone_______________________________________ Plant Manager/Contact Person_______________________________ Evening Phone__________________________________________ Types of Outer Burial Receptacles Produced ❐ Top Seals ❐ Air Domes ❐ Sectionals Other________________________________________________

Please return this application with full payment to: The National Concrete Burial Vault Association, Inc. 900 Fox Valley Drive, Suite #204 Longwood, FL 32779-2552 (800) 538-1423 Fax (407) 774-6751 As an NCBVA member in good standing, the total of your Plant Certification Inspection will be $995 (Recertification, $495). Full payment should be enclosed with your application.

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National Concrete Burial Vault Association “Serving the death care industry with the very best”

Dues Schedule

APPLICATION FOR MEMBERSHIP

❐ Manufacturer Member Dues are based on total units sold for all locations of the company.

❐ ❐ ❐ ❐ ❐

Please check appropriate level: 1-999 Units ........$170 1000 - 1999 ........$260 2000 - 3499 ........$350 3500 - 4999 ........$435 5000 and more ....$525

Key Contact____________________________________Nickname_______________ Title _________________________________________________________________ Company Name ________________________________________________________ Street Address __________________________________________________________ City _____________________ State _________________ Zip ___________________ Phone ___________________________ Fax _________________________________ E-mail _______________________________________________________________ Company Web Site _____________________________________________________

❐ Associate Member ....$150 ❐ Franchise Group........$600

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Mailing Information NCBVA 900 Fox Valley Drive Suite 204 Longwood, FL 32779-2552 (800) 538-1423 Fax: (407) 774-6751 www.ncbva.org

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COMPANY INFORMATION ❐ Burial Vault Manufacturer ❐ Crematory

❐ Funeral Director ❐ Cemetery

❐ Doric ❐ Con-O-lite

❐ Eagle ❐ Trigard ❐ Provide Graveside services

❐ Wilbert ❐ Other

❐ Metal Vaults ❐ Plastic Vaults ❐ Fiberglass Vaults Offer sizes for ❐ Children ❐ Adults ❐ Oversize ❐ Associate Member: Tell us in 25 words of less about your product/services

❐ Please enroll me in NCBVA today! Signature indicates that you have read and agree to abide by NCBVA’s Code of Ethics and the rules which govern the National Concrete Burial Vault Association. Signature is required before this application can be processed. _________________________________________ (Signature)

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CODE OF ETHICS We believe that concrete is an ideal material for the construction of burial vaults for the interment of human remains and that a properly constructed concrete burial vault is worthy of acceptance by the public. Our sales and advertising policies will be governed by standards acceptable by the public and the funeral profession and by principles advocated by the National Concrete Burial Vault Association, Inc. We pledge fair trade practices to our competitor whose product we will not disparage. We shall conduct our business on sound business principles, striving to build a relationship of respect and confidence for the burial vault industry with the public, with the funeral director and with the cemeteries management. We will abide by the rules and regulations of the National Concrete Burial Vault Association, Inc., thereby contributing to a stronger and greater national industry.

National Concrete Burial Vault Association, Inc. 900 Fox Valley Drive, Suite 204, Longwood, FL 32779-2552

FIRST CLASS Address Correction Requested

Annual Convention • June 20-23, 2002 • Houston, TX Dear Readers, We at the National Concrete Burial Vault Association Bulletin, would love to hear from you. Specifically we are looking for press releases from you so that we can continue to address issues and topics that are directly facing you. Do you have an idea for an article of interest to other manufacturers? Why don’t you take a few minutes and send us a press release about your happenings. We’re interested in details about special events, individuals who deserve recognition, awards, new services you are providing. Suppliers: let us know about your new products and services. Color or black and white photos are also welcome. If you are unsure about how to write your press release or article, don’t hesitate to give me a call at (407) 788-1996 or e-mail me at [email protected]. It would be my pleasure to assist you. Looking forward to hearing from you, Jan Monahan Editor

Industry News ‘n Notes Continued from page 11 and served as Assistant Executive Director from 1993 to 2001.

Aurora Ranked Among Top E-Business Companies Aurora Casket Company is one of the country’s biggest and best e-commerce players, according to Interactive Week an e-business trade publication. Aurora placed 212th in the publication’s third annual “Interactive 500” list. The listing ranks companies according to revenue generated from Web operations over four quarters. (July 1, 2000 to June 30, 2001). Aurora is the only funeral service company on the list.

Florida First for VA Cemetery The Department of Veterans Affairs (VA) has completed an environmental assessment of three possible sites for a future national cemetery in south Florida and has identified a Palm Beach County site as its primary choice. The 313 acres within five miles of Florida’s Turnpike and Interstate 95 interchanges was picked as the “preferred’’

site. Two VA studies since 1987 identified South Florida among the country’s areas with a large number of veterans not served by a national or state veterans’ cemetery. If a site is acquired early in 2002, first burials could take place in 2004 under the ``fasttrack’’ system. VA will plan for more than 120,000 burial sites providing gravesites until 2040. VA expects that approximately half of the interments will be cremations.

A Royal Cremation Princess Margaret’s request to be cremated was her final departure from royal tradition. Royal family members traditionally are buried but the Princess often rebuffed royal traditions throughout her lifetime. Her ashes will reportedly be plaed in a casket that will rest in the Royal Vault at the chapel.

SCI Joint Venture Service Corp. International say it has completed a joint venture deal for its operations in Britain that will net the company $273 million. Service Corp. will maintain a 20 percent equity in the entity that runs 500 funeral homes and 21 crematoria in Britain.

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