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

Consumers are thinking more about preplanning their own funer-als after the events of Sept. 11, according to recent research byForethought Financial Services, Inc. (FFSI) whose subsidiaries,are providers of life insurance and bank trusts designed to fund fu-neral-planning services.

The survey shows that 31 million Americans (11 percent of thepopulation) are thinking more about preplanning and paying fortheir funerals in advance than before the terrorist attacks. Addition-ally, the survey asked consumers whether or not planning theirown funeral is a good idea. Compared to previous studies, 4 mil-lion more consumers see planning ahead as a good idea and 6 million more consumers intend to plan their own funerals in thenext 12 months.

Funeral Planning’s on Minds Since 9-11

There 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 unloadingof the delivery truck, then again to install the vault in the grave, and laterthe 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 basementof a church. To say it was difficult was a nice way to describe the hoursspent by not just one man, but a crew, and the actual installation of thevault 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 tripodto 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.

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

Tripods Come in Handy in Tight Spaces

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 wishesare recorded (10 percent).

• Preplanning and paying for the funeral in advance helps families be prepared (9 percent).

By Earl Brutsche

Vol. 17 ■■ No. 1 ■■ February 2002

2 NCBVA BULLETIN February/March 2002

February/March 2001 NCBVA BULLETIN 3

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

http://www.ncbva.org(800) 538-1423 Fax: (407) 774-6751

PresidentJack Swihart

Saginaw Wilbert Vault Corp.Saginaw, MI

President-Elect Dan Hicks

Hicks IndustriesMulberry, FL

Secretary/TreasurerJ.C. Clifton

Quality Burial Vault Co.Houston, TX

Immediate Past PresidentTim Brutsche

Brutsche Concrete ProductsBattle Creek, MI

DirectorsDarren Baxter

Baxter Burial Vault ServiceCincinnati, OH

Marty BegunEagle Burial Vaults

Detroit, MI

Warren ChandlerMaster Grave Service, Inc.

Bogart, GA

Linda Darby SempsrottGreenwood Plastics

Phoenix, AZ

Bob DonatelliBaumgardner Products Co.

Akron, OH

Robert HardyHardy Doric, Inc.Chelmsford, MA

Graham MacLeodDetroit Wilbert Vault Co.

Detroit, MI

Kelly PellicanoGraffius Burial Vault Co.

Reading, PA

Curt ZamecWilbert Funeral Services, Inc.

Forest Park, IL

Executive DirectorThomas A. Monahan, CAE

Certified Association Management CompanyLongwood, FL

Legal CounselJ. Scott Calkins, Esq

Publications DirectorJan Monahan

Membership & BookkeepingSonia Medina

President’s MessageBy Tom Monahan for Jack Swihart

Industry Calendar of EventsMarch 6-9, 2002 Order of the Golden Rule Annual Convention

Hyatt Regency, San Antonio, TX

March 14-17, 2002 CFSA Winter SeminarDisneys Yacht and Beach Club, Walt Disney World, FL

April 5-8, 2002 ICFSEB Annual ConventionDoubleTree Hotel, Campbell Centre, Dallas, TX

April 24-27, 2002 ICFA Annual ConventionOrlando, FL

June 20-23, 2002 NCBVA Annual ConventionOmni Houston Hotel, Houston, TX

August 14-17, 2002 CANA ConventionBoston Park Plaza Hotel, Boston, MA

October 20-23, 2002 NFDA Annual ConventionHenry B. Gonzalez Convention Center, San Antonio, TX

December 15-19, 2002 Jewish Funeral Directors of America Annual MeetingThe Diplomat, Hollywood, FL

�

Right about now you’re asking yourself what happened to Jack Swihart’s President’sMessage? Well, people can come up with some pretty lame excuses for not meeting theirdeadlines, but this time Jack had a good one. He’s currently recovering from bypass heartsurgery. At last report, he is recovering nicely and is expected to make a full recovery. Getwell soon, Jack!

In his absence, I’d like to take this opportunity to tell you about a couple of thingsNCBVA is doing that will be of great interest to the membership. First of all, I can’t let thischance go without telling you about NCBVA’s all new and improved Web site. It’s designedfor those of us who are not totally “computer friendly” so take the opportunity now to getone 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 theNational 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 NCBVAConvention in Houston. Houston is one of those understated convention cities with a lotmore to do than most people know about. For instance, the National Museum of FuneralHistory is located in Houston. And, of course, how many times will you and your familyget to tour the Johnson Space Center. If your June calendar is filling up, please be sure toput 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. WithNCBVA at its largest in terms of numbers of members in a long time, this directory willprovide you with the latest information on burial vault companies throughout the UnitedStates. The directory will include the usual listing of member firms, but it will also becross-referenced by individuals within firms, geographical location, and member type. Ifyou haven’t returned your database update form, please do so immediately. We’ve foundthat things such as telephone area codes have changed since our last directory was published nearly 36 months ago.

Get Well Jack, We Miss You!

4 NCBVA BULLETIN February/March 2002

HHOOUUSSTTOONNNCBVA Annual Convention & Exposition

June 20-23, 2002

✰ Networking with Colleagues

✰ Industry Speakers on Current Issues

✰ Optional Excursions for the Whole Family

✰ Trade Show of Latest Products/Services

Lasso these dates on your calendar!

Members meet old friendsfor sessions and TradeExposition at the 2001

Convention

February/March 2002 NCBVA BULLETIN 5

Utilizing the vast power of the Internet to reach anyone atanytime, the US Department of Labor’s elaws Advisors(Employment Laws Assistance for Workers and SmallBusinesses) are the simple solution to the often confusing andfrustrating process of understanding Federal labor laws.These Web-based educational tools offer employers andemployees access to information about Federal employmentlaws at any time, free of charge and address common laborissues 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 canfind free and accurate information about employment lawsaffecting them with the simple click of a mouse,” saidSecretary of Labor Elaine L. Chao. “The elaws Advisors are

They have the power to provide instant information to anyoneat anytime.”

The elaws Advisors mimic the interaction an individual mighthave with a DOL representative by asking questions, providing information, and directing the individual to theappropriate resolution. DOL aims to offer a pleasant experience that yields real answers and real results, and plansto continually develop new Advisors to further assistAmerica’s employment community.

“Normally it would cost a business owner lost hours andcountless phone calls to find the answers to employmentquestions,” said a representative of the National Associationof Women in Construction. “Until now, that is. TheDepartment of Labor has set up an interactive Web site calledelaws that answers any questions you might have.”

The elaws Advisors are part of the Compliance AssistanceInitiative set forth by the Department of Labor to help

America’s 21st Century workforce and its employees betterunderstand their rights and responsibilities in the workplace.DOL encourages you to visit the elaws Advisors atwww.dol.gov/elaws and looks forward to announcing furtherinteractive tools in the near future.

The National Call Center can also be reached by dialing toll-free 1-866-4-USA-DOL.

Industry representatives gathered at the meeting of FAMIC, The Funeral and Memorialization Informa-tion Council, an association comprised of organiza-

tions in nearly all areas of the death care industry. DanHicks, NCBVA (far right) is joined by Jack Springer,CANA; George Lemke, CFSA; Tom Snyder, CANA;Sharon Seay, NFDMA; Gregory Owens, NFDMA; andNick Jones, CANA at a meeting in San Francisco, CA.

In an effort to unify the voice of funeral service professionals anddemonstrate the profession’s support of the nation, the NationalFuneral Directors Association (NFDA) will introduce its AdvocacySummit at the Mayflower Hotel in Washington, D.C., March 18-20, 2002. This event was formerly known as the NFDA LegislativeConference.

“The Advocacy Summit is an important opportunity for funeralservice to speak as one voice to educate lawmakers about the issues that impact our profession, and to show our appreciation forthose who are working so diligently in Washington, D.C.,” saidNFDA Chief Executive Officer Christine Pepper.

NFDA has invited several notable guests and speakers includingWashington, D.C. Mayor Anthony A. Williams, Department ofHealth and Human Services Secretary Tommy Thompson, andAssistant Secretary of Labor for the Occupational Health & SafetyAdministration John Henshaw.

On Wednesday, March 20, 2002, NFDA will host a specialreception and dinner, titled “United We Stand,” to benefit the NFDA9-11 Relief Fund, which is supporting the work of volunteer funeraldirectors in New York.

Attendees also are asked to bring samples of memorial bookscontaining sentiments from people in their communities followingthe events of September 11. The multiple memory books on handin Washington will both reflect the human side of funeral serviceand raise visibility for “Our Community Remembers,” a September11-related funeral service program, which NFDA will be rolling out in March.

Advocacy Summit Seeks to Unify The Voice of Funeral Service

Department of Labor EstablishesEasy Web-Based System to Help Understand Federal Labor Laws

a valuable set of tools for America’s 21st century workforce.

6 NCBVA BULLETIN February/March 2002

THE LOGAN VAULT HANDLERBy Axis Corporation

February/March 2002 NCBVA BULLETIN 7

Detailed Corporate Records Can Reduce Taxes

I was called a couple of weeks ago by amember who was going through an IRSAudit. During our discussion of other legalaspects of the vault industry, he mentionedthat the government auditor kept asking forhis corporate minutes to justify certainexpenditures and an expanded reserve.

Realizing that probably 100 percent ofour members are incorporated, it occurredto me that I should remind the membersabout the importance of keeping detailedcorporate minutes. I have spoken about thisat annual meetings and even have answeredseveral inquires from members.

What happens if the IRS should audityour business and ask for proof of the reasonwhy a disbursement was made? What doyou do? Do you have minutes of meetingsthat show the reasons substantial disburse-ments were made?

If you ask the chief financial officers ofmost corporations, or even the controllersof smaller businesses, about the need to

maintain detailed corporate minutes, youmight be surprised at the nearly unanimousagreement—“absolutely!” Why is that?

The reason is that keeping of such minutes will answer questions that mayarise regarding the company’s taxes. Thesequestions can involve: · Tax-deductible benefits, · Compensation that is paid to top management, · Company contributions to qualifiedretirement plans, · Purchase or sale of company assets, or · Loans to shareholders

A good example of the importance ofcorporate minutes occurs when a corporation, rather than paying dividends to shareholders, which would be taxable toshareholders, holds onto a substantialreserve of cash. If the business wishes tohave a money reserve for possible expansion, this should be specifically

agreed to by the board of directors (for thosewho have such authority) and recorded in the corporate minutes.If not, there is a greaterchance that the IRSwill impose an accumulated earningstax on the reserve.

The general rule isthat a corporation issubject to the accumulated earningstax if the intent is toavoid the income tax that would result bymaking distributions to shareholders. And,if the company accumulates income beyond the “reasonable needs” of its business, a presumption of tax avoidanceintent arises. This presumption can be overcome by showing that tax avoidancewas not one of the purposes of the accumulation of income.

By J. Scott Calkins, Esq.

Continued on page 9

crescentbronze@mindspring.com

8 NCBVA BULLETIN February/March 2002

By Barton Goldsmith

Most 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, thannot? 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… MillionThis philosophy has helped a number of companies reach the top of their markets. Take forexample Mid-America Direct, the largest Corvetteafter-market parts company in the world. CEOMike Yager continues to encourage his team to

try new ideas, and he doesn’tpunish them if the ideasdon’t work right away. Hebelieves that with support,his team members willreach deep within themselves and create newincome streams for thecompany. He continues to

remind them that they are part of a team and thatthey are supported, by him and by each other. Even if their ideas don’t work, he is pleased thatthey are attempting to push the envelope. To further inspire his people, they also get personalrewards for continued efforts in improving the company.

Yager started his company with a vision,ideas like this, and not much else. After reachingthe top of his industry, two years ago he decided to take on two new catalogues (VW and Porsche)and is watching them grow with the same velocity.He believes that the only thing that can turn a challenge into a failure is not learning from it. Healso believes in continuing education for his teamand brings in the best speakers and trainers in thecountry to help his people reach the next level.

Act As IfHenry Ford said, “Failure is only the

opportunity to begin again more intelligently.”Being able to look at your failures and learn fromthem is a definition of wisdom. To be able to seethem clearly, as steps to your goals, gives you energy and inspiration. If you beat yourself up, and become listless with self-loathing, your goalsbecome harder to reach. The energy you put intoanger 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. Seeit as a step in the right direction. Talk with yourteam, and explain that you believe that this supposed “failure” is taking you closer to your goal. Explain to them (and yourself) that withoutthe 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 kindmind game; it’s a necessary step in growing yourbusiness that has been used by some of the mostsuccessful leaders and companies in the world.

Beyond FailurePerhaps the most important job of a Mentor is

to help their people learn from their mistakes. Thisis the learning that comes from experience, and it’sthe most valuable learning we get. By supportingyour team and yourself in this kind of thinking, you are creating a company culture that willinspire your team to make your business grow.Most successful people will honestly tell you thatthey reached their goals by making lots of mistakes. The Mentor’s job is to encourage theirpeople to reach beyond their failures, mistakes and fears, and use the lessons learned to achievesuccess. Work to encourage your team to pursuefailure, and they will respond by pushing the envelope all the way to the top.

“Success is going fromfailure to failure withoutloss of enthusiasm” —Winston Churchill

BartonGoldsmith,Ph.D., is an

internationalspeaker and

consultant. Dr.Goldsmith is a

contributingauthor to

numerous booksand trade

journals including the LosAngeles Business

Journal.

Encouraging People to Pursue Failure

February/March 2002 NCBVA BULLETIN 9

A reserve can be justified by showing that there is a reasonablebusiness need for it as well as a definite plan for its use. This wouldall be set forth in the corporate minutes. For example, the minutesmay show that the accumulation is for business expansion, or fordebt retirement, or for loans to suppliers or customers that are nec-essary to the continued maintenance of the business.

I was able to show the IRS during an audit when I sold my lastbuilding in downtown Harrisburg (my own office building), thatthe accumulated cash reserve was outlined in the corporate minutesas 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 interestedbuyers was also available for the auditor.

Establishing and documenting the reason for a decision is thekey. You should have corporate minutes reviewed once a year tomake sure you have properly protected your business from an IRSattack down the road. Your corporate attorney or appropriate business trade groups (such as the American ManufacturersAssociation) 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.

While job-hopping can be good for an individual, it is expensive fora business owner. It costs a company an average of $4,588 to hirea single employee. Because of the cost, time spent interviewing andtraining, and the distraction new employees often create to existingstaff, it is in a business owner’s best interest to keep employeesmotivated and loyal.

What has been proven is that people work for more than just apaycheck. Employees want a sense of belonging, an opportunity tocontribute and the chance to make a difference within an organiza-tion. Employees are becoming more savvy about benefits and arereluctant to change jobs for a nominal salary increase. The totalpackage matters most.

A comprehensive benefits package can also have a positiveimpact on a company’s bottom line. For example, an EmployeeAssistance Program (EAP) is a confidential counseling service thatgives employees an outlet to deal with all types of problems, fromstress 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 largecompanies, a recent article in BusinessWeek noted that only 35 per-cent of businesses with fewer than 500 employees offer a 401(k).

Some business owners view employee benefits simply as vaca-tion 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, abusiness owner will quickly learn that benefits can include a widearray of items, including dependent-care reimbursement, a 401(k)plan, long-term disability coverage, life insurance, vision care andEmployee Assistance Programs.

Keep Good EmployeesWith Enticing Benefits

CALKINS, continued from page 7

10 NCBVA BULLETIN February/March 2002

February/March 2002 NCBVA BULLETIN 11

Companies MergeIndustrial Equipment and EngineeringCompany and ALL Crematory (long-standing Associate Members of NCBVA)have merged to form the MatthewsCremation Group. The MatthewsCremation Group name will replace the former IEE and ALL brand names incorporating every facet of operationsranging from sales and customer service torepairs.

Exhibitors, Attendees like VegasWorld of Concrete has made a long-termcommitment with the Las VegasConvention and Visitors Authority to holdits annual show in the Nevada city beginning in 2005. Previously the showrotated between Las Vegas and Orlando, FLor New Orleans, LA. The site was chosenfor its availability of exhibit space and hotel rooms. World of Concrete is the largestannual international commercial construction trade show.

CFSA New OfficersAmong new officers and directors of theCasket and Funeral Supply Association isour own Warren Chandler, Doric Inc., whowas elected to a three-year term on theboard. David R. Christian of AMPCOR II isthe new president. Dennis W. McEntire,Capital City Casket Co. is Vice presidentand Robert McCabe, W & M Manufacturingis Treasurer.

NFDA Membership StructureNFDA has decided to return the association’s membership base to a firm-based membership structure from one thatwas individual based. The funeral homewill be the member and each licensee of the firm would also be considered a

member. The new structuregoes into effect in Januaryof 2003. The associationhas also named its successor to RobertHarden who stepped downas CEO in March.Christine Reichelt-Pepper,who has been acting as

executive director during the interim hasbeen selected as Chief Executive Officer.She has 15 years of experience at NFDA

In 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 Jour-

nals, Inc.) when setting reasonable salaries or evaluating a relative in a family-ownedbusinesses, 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 onebusiness and tax expert. Following fair, market-based compensation offers a better oppor-tunity 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 canassist in a performance appraisal and salary compensation program. They are usually

impartial, consistent, and aware of lawsand regulations that affect programsand they can remove emotions from theprocess, the article said. Also, you canseek out salary surveys for your area andindustry and also use the Internet. By

establishing clear, concise goals and responsibilities there is nogray area because compensation

and raises are then tied to thosegoals.

Since nonfamily members also addvalue to business operations, it’s a mistake to create unnecessary dis-cord because of perceived favoritism.If there appears to be a pattern of fa-

voritism or nepotism with salaries and benefits, you may develop a sense of mistrustamong other employees. It impairs the loyalty and energy of nonfamily members whenthere is a “daddy’s boy.” “Nonfamily members will respect, believe in and support some-one from the younger generation who had to earn his way to the next level and is now anexecutive because he works hard,” says the expert.

As family members advance in the business, involve company board members notonly in setting officers’ salaries, but also in developing procedures for performance eval-uation. Supervisors have a responsibility to provide guidance and candid, fair-minded, andconstructive feedback on up the chain to help in those kinds of decisions. If there’s noprocess of that dialogue, it becomes difficult and can appear arbitrary. If you’ve got re-views and discussions about performance, you’ve got a basis to advise the board aboutwhat 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 childrenand grandchildren an incentive to work hard and give back to the community. They wanttheir kids to succeed, to be secure and educated, but they also don’t want to spoilthem...They want them to taste success and be motivated to participate, but to realize thatit’s not an entitlement.

Let Industry Standards Set BaseFor Salaries for Family Employees

Industry News ‘n Notes

Continued on page 16

12 NCBVA BULLETIN February/March 2002

For information on NCBVA’s exclusive Plant Inspection and Certification Program, pleasecontact NCBVAHeadquarters at 1-800-538-1423 or use application form on adjacent page.

NCBVA proudly recognizes the following companieswhich have a current standing in the

Plant Certification Program ��

continued . . .

Abel Vault & Monument Co.Canton, IL

Abel Vault & Monument Co.Pekin, IL

American Concrete IndustriesBangor, ME

American Vault Co. Cleveland, OH

American Vault & Concrete Products

Detroit, MIAmerican Wilbert Vault Corp.

Forest Park, ILArnold-Wilbert Corp.

Goldsboro, NCArrow Vault Co., Inc.

Lafayette, INAtlas Concrete Products, Inc.

Orlando, FLAutomatic Wilbert Vault

Tacoma, WABabylon Vault Co.

New Windsor, MDBaumgardner Products Co.

Akron, OHBaxter Burial Vault

Cincinnati, OHBaxter Vault Co.

Baxter Springs, KSBeck Vault Co.

Rome, NYBrewster Vaults & Monuments

Millville, NJBrown-Wilbert, Inc.

Fargo, NDBrown-Wilbert, Inc.

Morris, MNBruns Norwalk Vault Co.

Saint Louis, MOBrutsche Concrete Products

Battle Creek, MIBrutsche Concrete Products

Benton Harbor, MIBuckeye Vault Service

Mansfield, OHBuck Simmons Vault Srvcs. Inc.

Roanoke, VABush Concrete Products, Inc.

Muskegon, MIC & M Precast

Kerrville, TXCalumet Wilbert Vault Co. Inc.

Gary, INCarolina-Doric, Inc.

Florence, SCCentral Burial Vaults, Inc.

Marlow, OKCentral Burial Vaults, Inc.

Oklahoma City, OKCentral Burial Vaults, Inc.

Tulsa, OKCentral New York Vault Co.

Cortland, NY

Century Vault Co., Inc.Taunton, MA

Cheboygan Cement Products Co.Cheboygan, MI

Chesapeake Burial Vault Co.Ingleside, MD

Christy Vault Co., Inc.Colma, CA

Clinton Wilbert Vaults, Inc.Clinton, IA

Columbus-BeierColumbus, WI

Cooper Wilbert Vault Co.Barrington, NJ

Cordeiro Vault Co., Inc.Vallejo, CA

Costello VaultsSmith Falls, Ontario, Canada

Creter Vault Corp.Flemington, NJ

Crummitt & Son Vault Corp.Martins Ferry, OH

D.G. Robertson, Inc.Williston, VT

Dardanelle Vault & Monument Dardanelle, AR

Deihl Vault & Precast Co.Orangeville, PA

Detroit Wilbert Vault Corp.Detroit, MI

Doody Burial Vaults, Inc.Winchendon, MA

Doric Concrete Vaults Inc.Garden City, KS

Doric Concrete Vaults, Inc.Great Bend, KS

Doric Concrete Vaults Inc.Osage City, KS

Doric Huntingburg Vault Co.Huntingburg, IN

Doric of Kansas Vault, Inc.Iola, KS

Doric of Nashville, Inc.Nashville, TN

Doric of Northeast ArkansasJonesboro, AR

Doric of South TexasElsa, TX

Doric Concrete Vaults, Inc.Newton, KS

Doric Manufacturing Co.Boaz, AL

Doric Mississippi, Inc.Jackson, MS

Doric-South, Inc.Demopolis, AL

Doric Vault of Eastern NY, Inc.Hudson, NY

Doric Vault Co.Griffin, GA

Doric Vault Co. of S. IllinoisMarion, IL

Eagle Burial Vault Co. of LARuston, LA

Eagle Burial VaultsPerry, 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 DoricNewport, NH

Gray Bros., Inc.Kansas City, KS

Hairfield Vault Co.Hickory, NC

Hardy Doric, Inc.Chelmsford, MA

Harn Vault ServiceMassillon, 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 ServiceChattanooga, TN

Lakeshore Burial Vault Co.Brookfield, WI

Lavaca Vault Co.Lavaca, AK

Louisell-Davis Vault ServiceChattanooga, TN

Ludlow Burial Vault Co.Ludlow, MA

Lycoming Burial Vault Co. Inc.Montoursville, PA

Marion Vault WorksMarion, IN

Markham Burial Vault ServicesRichmond, VA

Markham-Carter Vault ServiceSmithfield, VA

Master Grave ServiceAthens, GA

Memphis Burial Vault Co.Memphis, TN

Mercer Vault CompanyFredericksburg, 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 VaultWoodson, IL

Phenix VaultPhenix City, AL

Pioneer Vault, Inc.Doylestown, PA

Pope Concrete ProductsWaycross, 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 ServiceNewton, IL

Rocky Mountain Monument/VaultSandy, UT

February/March 2002 NCBVA BULLETIN 13

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 ❐ SectionalsOther________________________________________________

Please return this application with full payment to:

The National Concrete Burial Vault Association, Inc.900 Fox Valley Drive, Suite #204Longwood, FL 32779-2552(800) 538-1423Fax (407) 774-6751

As an NCBVA member in good standing, the total of yourPlant Certification Inspection will be $995 (Recertification, $495). Full payment should be enclosed with your application.

Roland-Wilbert Vault Co.Marion, IA

Roosburg VaultPrimghar, 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 ServiceBlakely, GA

Spoerr Precast ConcreteSandusky, 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. DBAIndividual Mausoleum Co.

Lawrenceburg, INSuperior Vault Company LTD

Mississauga, Ontario, CanadaSwan’s Concrete Products

Westbrook, METennessee Vault

Fairview, TNTucker Vault Co.

Farmington, MOTurner Vault Company

Toledo, OHVanden Boomen Burial Vaults Inc.

Appleton, WIVanden Boomen Burial Vaults Inc.

Wausau, WIWashington Wilbert Vault Works Inc.

Laurel, MDWarga Concrete Products Inc.

Fort Wayne, INWatts Vault & Monument Co.

Montezuma, IAWayne 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 PrecastStewartville, MN

Williams Vault CompanyEmporia, VA

Willmar Precast Co.Willmar, MN

Winnipeg Burial Vaults Ltd.Winnipeg, Canada

14 NCBVA BULLETIN February/March 2002

February/March 2002 NCBVA BULLETIN 15

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

APPLICATION FOR MEMBERSHIP

Key Contact____________________________________Nickname_______________

Title _________________________________________________________________

Company Name ________________________________________________________

Street Address __________________________________________________________

City _____________________ State _________________ Zip ___________________

Phone ___________________________ Fax _________________________________

E-mail _______________________________________________________________

Company Web Site _____________________________________________________

❐ Check here if you prefer to have your mail sent to your home.Home street Address _________________________________________City _____________________ State ______________ Zip ___________Home Phone _________________ Home Fax ______________________

COMPANY INFORMATION❐ Burial Vault Manufacturer ❐ Funeral Director

❐ Crematory ❐ Cemetery

❐ Doric ❐ Wilbert ❐ Eagle ❐ Trigard

❐ Con-O-lite ❐ Other ❐ Provide Graveside services

❐ 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 Ethicsand the rules which govern the National Concrete Burial Vault Association. Signa-ture is required before this application can be processed.

_________________________________________ ___________(Signature) (Date)

Dues Schedule

❐ Manufacturer MemberDues are based on total units sold forall 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

❐ Associate Member ....$150

❐ Franchise Group........$600

Payment InformationInclude payment with this completedform. We accept Visa, MasterCard andAmerican Express

❐ Check is enclosed

Please charge my❐ Visa ❐ MasterCard ❐ Amex

Account #_____________________Expiration date _________________

Mailing Information

NCBVA900 Fox Valley Drive Suite 204

Longwood, FL 32779-2552(800) 538-1423

Fax: (407) 774-6751

www.ncbva.org

We believe that concrete is an ideal material for the construction of burial vaults for the interment of human remains and that aproperly 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 ConcreteBurial Vault Association, Inc. We pledge fair trade practices to our competitor whose product we will not disparage. We shallconduct our business on sound business principles, striving to build a relationship of respect and confidence for the burial vaultindustry with the public, with the funeral director and with the cemeteries management. We will abide by the rules and regula-tions of the National Concrete Burial Vault Association, Inc., thereby contributing to a stronger and greater national industry.

CODE OF ETHICS

900 Fox Valley Drive, Suite 204, Longwood, FL 32779-2552

National Concrete Burial Vault Association, Inc.

FIRST CLASSAddress Correction Requested

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

Dear Readers,We at the National Concrete BurialVault Association Bulletin, would love to hear from you. Specifically weare looking for press releases from youso that we can continue to addressissues and topics that are directly facing you.

Do you have an idea for an articleof interest to other manufacturers?

Why don’t you take a few minutesand send us a press release about yourhappenings. We’re interested indetails about special events, individu-als who deserve recognition, awards,new services you are providing. Suppliers: let us know about your newproducts and services. Color or blackand white photos are also welcome.

If you are unsure about how towrite your press release or article,don’t hesitate to give me a call at(407) 788-1996 or e-mail me at jmonahan@assnhdqtrs.com. It wouldbe my pleasure to assist you.

Looking forward to hearing fromyou,

Jan MonahanEditor

Industry News ‘n Notes

and served as Assistant Executive Directorfrom 1993 to 2001.

Aurora Ranked Among Top E-Business CompaniesAurora Casket Company is one of the country’s biggest and best e-commerceplayers, according to Interactive Week an e-business trade publication. Aurora placed212th in the publication’s third annual“Interactive 500” list. The listing rankscompanies according to revenue generatedfrom Web operations over four quarters.(July 1, 2000 to June 30, 2001). Aurora isthe only funeral service company on thelist.

Florida First for VA CemeteryThe Department of Veterans Affairs (VA) hascompleted an environmental assessment ofthree possible sites for a future nationalcemetery in south Florida and has identifieda Palm Beach County site as its primarychoice. The 313 acres within five miles ofFlorida’s Turnpike and Interstate 95 interchanges was picked as the “preferred’’

site. Two VA studies since 1987 identifiedSouth Florida among the country’s areaswith a large number of veterans not servedby a national or state veterans’ cemetery. Ifa site is acquired early in 2002, first burialscould take place in 2004 under the ``fast-track’’ system. VA will plan for more than120,000 burial sites providing gravesitesuntil 2040. VA expects that approximatelyhalf of the interments will be cremations.

A Royal CremationPrincess Margaret’s request to be crematedwas her final departure from royal tradition.Royal family members traditionally areburied but the Princess often rebuffed royaltraditions throughout her lifetime. Her asheswill reportedly be plaed in a casket that will rest in the Royal Vault at the chapel.

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

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