ur =I I B NI

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In this issue. . . Convention Program 6 Tips on Trucks 8

Using Company Money 12

Calendar 15 Certified Plants 16

-BOW

Hoover Dam Tour Added to

Convention Program-

See page 4.

Earn Money When You Shop At the NCBVA Member Mall

eed gifts for the holidays? Just go to the Mall - the NCBVA Mall that is. The NCBVA Member Mall, located on the NCBVA Web site, consists of nearly 150 stores offering member rebates on purchases for such items as office

supplies, clothing, flowers, food items and furniture. If used frequently, this new member service can provide major cost savings on business and personal purchases.

To qualify for the rebates, items must be ordered through the NCBVA Web site. It is exclusive to members, who must use a member ID and passcode.

Rebates are available on all items purchased through the Member Mall. For instance, the rebate on a $3,000 computer purchased through the Member Mall Best Buy store would be $156.00. Selection of stores includes such big names as Office Depot, The Disney Store, and Bass Pro Shops. Each store will list the NCBVA member rebate percentage that it offers. Some stores offer higher rebates than others for the same item. For instance, 800-Flowers offers a rebate of 3.5 percent, while Florist.com offers a 12 percent rebate. Rebates are tracked through each member number and totaled annually. Rebate checks will be presented at the NCBVA Annual Convention, beginning in 2005. (Note: Amazon.com cannot track to the individual, so all purchases made on Amazon.com will be rebated directly to the association for the benefit of the organization.)

To begin using the Member Mall, go to http://www.NCBVA.org . For member ID, use your first name and last name as one word (i.e., "chuckprice"). The initial passcode is NCBVA. Once your membership has been verified, you will be required to establish your own ID and passcode for additional entries. Contact the association office if you have any questions or encounter any problems setting up your ID and passcode.

411"3 1 4rZ.

y NCB VA

-411:t44wczi,43141gAA41....

-13c1 Happy Holidays from

Annual Convention • February 22-24, 2004 • Las Vegas, NV

No One Can Service, Repair Or Rebuild An IEE Or ALL

Cremator Like We Can...

No one has more technicians and service centers located throughout the U.S. than we do.

No one has more technicial and engineering support than we do.

No one knows more about our equipment than

we do. No one has trained

or certified more cremator operators

than we have.

CREMATION GROUP

2

NCBVA BULLETIN

December 2003

...and we are the only company that can provide you with a certificate that your IEE or ALL cremator meets our exact Original Equipment Manufacturer (OEM) specifications.

When it's time to have your TEE or ALL cremator serviced, repaired or rebuilt,

come back to the experts with the reputation for servicing what we sell.

Done right the first time.

1-800-327-2831

Co. >

P.O. Box 547796 • Orlando, Florida 32854 • 800-327-2831 • Fax 407 -886-5990 www.matthewscremationgroup.com

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 Dan Hicks

Hicks Industries Miami, FL

President-Elect J.C. Clifton

Quality Burial Vault Co. Houston, TX

Secretary/Treasurer Graham MacLeod

Detroit Wilbert Vault Co. Detroit, MI

Immediate Past President Jack Swihart

Saginaw Wilbert Vault Corp. Saginaw, MI

Directors Darren Baxter

Baxter Burial Vault Service Cincinnati, OH

Marty Begun Eagle Burial Vaults

Detroit, MI

Tim Brown Brown-Wilbert St. Paul, MN

Warren Chandler Master Grave Service, Inc.

Bogart, GA

Linda Darby Sempsrott Greenwood Plastics

Phoenix, AZ

Bob Donatelli Baumgardner Products Co.

Akron, OH

Kelly Pellicano Graffius Burial Vault Co.

Reading, PA

Steve Vincent J.P. Vincent & Son, Inc.

Galena, IL

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

MASONRY

ce

> ,p

i m PRECAST

mollFACRIPEI fONCRIF PROMITS

December 2003 NCBVA BULLETIN

3

Members of the Funeral and Memorialization Industry Council (FAMIC) met last month in Dallas, TX to discuss issues related to the death-care industry. Representing NCBVA was J.C. Clifton, (standing second from the right). Other organizations represented at the meeting were the: American Monument Association, Cremation Association of North America, Casket & Funeral Supply Association of America, International Cemetery and Funeral Association, International Conference of Funeral Service Examining Boards, International Order of the Golden Rule, International Monument Supply Association, Monument Builders of North America, National Funeral Directors Association, National Funeral Directors and Morticians Association, and Selected Independent Funeral Homes.

Multi-Concrete Industry Show in Georgia The second annual Manufactured Concrete Products Exposition (MCPX) will be held in Atlanta, GA, February 6-8 at the Georgia World Congress Center. This show is sponsored by the National Concrete Masonry Association (NCMA), National Precast Concrete Association (NPCA), Interlocking Concrete Pavement Institute (ICPI) and American Concrete Pipe Association (ACPA).

MCPX was a huge success last year with over 250,000 square feet of exhibits and more than 5,000 attendees. "A multi-concrete industry show proved to be exactly what the industry wanted, and because of that MCPX made a strong debut," said Phillip N. Potvin, NCMA Chairman of the Board. Potvin added, "MCPX is invaluable for anyone involved in the industry to attend because this is the only tradeshow devoted to the entire manufactured concrete products industry."

The four MCPX sponsors will offer three product demonstrations and dozens of educational opportunities.

NCMA, NPCA and ICPI will conduct their annual conventions in conjunction with MCPX and ACPA will conduct its short course production school. NCMA is a national trade association representing producers of concrete masonry products and suppliers of products and services related to the industry.

NPCA is a not-for-profit trade association representing manufacturers of plant-produced precast concrete products, and companies that provide equipment, supplies, and services to the industry. ICPI is a trade association whose mission is to increase the use of segmental concrete pavement systems in North America. ACPA is a non-profit organization composed of manufacturers of precast concrete pipe products located throughout the United States, Canada and in more than 40 foreign countries.

It\rt.. Ij

'1014/1-DE SALES AND OL

4 NCBVA BULLETIN

December 2003

DO THE MATH Death Rate x 50% Cremation Rate = 50% Less Burial Vaults

Solution = B & L Cremation Systems, Inc.

Can you survive without your own Crematory?

B & L Cremation Systems can provide you with state of the art cremation equipment with their proven design features such as:

Fully Automatic Control System Hot Hearth Design Refractory Lined Exhaust Stack Lowest Fuel Consumption And Many More Advantages

All this plus the best service and repair available.

Call 1-800-622-5411 for further details Or visit us at wwvv.bicremationsystems.com

Syst 'ell:is, Inc.

7205 - 114th Avenue North, Lartlo, Florida 33773 USA Toll free 1-800-622-5411 or (727) 541-4666 Facsimile (727) 547-0669

e-mail: blcremsys@aol.com

A tour of Hoover Dam will be one of the highlights of the NCBVA Annual Convention, Feb. 22-24 in Las Vegas, NV

Hoover Dam is a testimony to a country's ability to construct monolithic projects in the midst of adverse conditions. Built during the Depression in a harsh and barren land, it took thousands of men less than five years to build the largest dam of its time Now, more than 60 years later, Hoover Dam still stands as a world-renowned structure. The Dam is a National Historic Landmark and has been rated by the American Society of Civil Engineers as one of America's Seven Modern Civil Engineering Wonders.

There are three and one-quarter million cubic yards of concrete in the dam. There are 4,360,000 cubic yards of concrete in the Dam, powerplant and appurtenant works. This much concrete would build a monument 100 feet

square and 2-1/2 miles high; would rise higher than the Empire State Building (which is 1,250 feet) if placed on an ordinary city block; or would pave a standard highway 16- feet-wide, from San Francisco to New York City.

The first concrete for the Dam was placed on June 6, 1933, and the last concrete was placed May 29, 1935. Approximately 160,000 cubic yards of concrete were placed in the Dam per month. Peak placements were 10,462 cubic yards in one day (including some concrete placed in the intake towers and powerplant), and slightly more than 275,000 cubic yards in one month. The dam was built in blocks or vertical columns varying in size. Concrete placement in any one block was limited to five feet in 72 hours.

More than five million barrels of cement were required. The daily demand during construction of the Dam was from

7,500 to 10,800 barrels. Reclamation had used only 5,862,000 barrels in its 27 years of construction activity preceding June 30, 1932. The chemical heat caused by setting cement in the dam was dissipated by embedding more than 582 miles of 1-inch steel pipe in the concrete and circulating ice water through it from a refrigeration plant that could produce 1,000 tons of ice in 24 hours. Cooling was completed in March 1935. At its base, Hoover Dam is as thick as two footballs fields measured end-to-end.

Photo courtesy of U.S. Department of the Interior Bureau of Reclamation

NCBVA to Tour Hoover Dam

The Ultimate Concrete Project

Top of the Dam from the Observation Deck.

0q112ETI2CO2 CEITZELEIg GS11.1212ft£1, A2C.

1-800-515-0400 ¶ax (757) 488-1589

Towz gotal (Vault cSuriptiEt

19/ _Quality

_Zoog fAicEl

Manufacturer of: Tents • Grass • Chair Covers • Tarps

Drapes • Lowering Devices Casket Roller Bars

Casket Stands and Cremation Stands and many other items

Distributor of: Flags • Chairs

Frigid Lowering Devices

December 2003

NCBVA BULLETIN

5

* Educational Programs Tailored to NCBVA Members

Ann Bastianelli is an authority on advertising, marketing and consumer trends. She has managed some of the most popular consumer campaigns for large corporations. Find out how your business can benefit and learn from her session, "What Matters Most." Jim Knight is training director for Hard Rock Cafe, where customer service is an obsession. Be amazed at your company's potential with "World Class Funeral Service that Rocks."

The Fabulous

Venetian Resort NCBVA room rate: $199 single/double

$35 each additional person per night)

Room Block Cutoff: January 23, 2004

Reservations: (877) 857-1861

Watch the Web site www.NCBVA.org

for details as they unfold

NCBV

6 NCBVA BULLETIN December 2003

You'll Be The Winner The famous Las Vegas strip - where the

world never sleeps - is the location for NCBVA's 2004 Annual Convention and

Exposition. You'll stay in one of the world's finest hotels, The Venetian Re- sort and Casino, and enjoy one of the

best programs ever presented by NCBVA.

lOrpening Reception at Madame

Tussaud's Famous Wax Museum Mingle with sports legends, rub elbows with celebrities, and take pictures with American icons at Madame Tussaud's famous wax museum. Enjoy cocktails and sumptuous hors d'oeuvres in the museum's new Spirit of America room and then roam freely through the venue, which showcases over 100 finely sculpted wax figures.

eyeEntertainment Second to None Jeff Hobson is one of the most in-demand comedy magicians working today. Hobson has won numerous awards for his skills. Among the most recent is his "Best Comedy Magic" award given by the International Magic Awards Association. He's been seen on HBO, Showtime's Comedy Club Network, and Fox Family's "Masters of Illusion."

*Business Exposition

NCBVA Associate Members bring the latest products and services to the annual Exposi-tion. There's plenty of time set aside for networking and exploring new business opportunities.

December 2003

NCBVA BULLETIN

7

NCBVA Annual Convention & Exposition February 22-24, 2004

Venetian Hotel & Casino • Las Vegas, NV

Registration Form Make a copy of this form as necessary

Name of Company

Mailing Address

City, State, Zip Code

Telephone Number Fax Number

E-Mail Address:

Registrants: (Please indicate which registrants are children under 12 years old. (Use adult rate for children 12 and older)

First Name

Last Name

Nickname (for name badge)

Registration fees per person (Indicate number of registrants per rate)

Before Jan. 23 After Jan. 23 Exhibitors!

Member Adult x $390 x $425 One complimentary full

Member Spouse/Guest x $390 x $425 registration is included

Member's Child (under 12) x $100 x $100 per paid exhibit booth.

Non-member" Adult x $450 x $495 Additional representa-

Non-member Spouse/Guest x $450 x $495 tives please register at

Non-member's Child x $150 x $200 the appropriate rate.

Exhibitor Comp (1 per booth)

Total Registration Fees $

*Non-members who join NCBVA within 30 days of the convention may apply the $100 non-member difference toward their annual dues. Or join now by requesting a membership application, and use the member rate.

PAYMENT INFORMATION -- in order to process your registration, we need either a check for payment in full or credit card informa-tion. I hereby authorize NCBVA to process my registration for the NCBVA Convention on the credit card listed below.

71 Check (Make check payable to NCBVA, mail with this completed form)

CI MasterCard 0 Visa El American Express

Card Number Expiration Date:

Print Name (As It Appears on Card)

Signature

HOTEL RESERVATIONS The Venetian Resort Hotel Casino is the host hotel for the NCBVA convention. The rate for NCBVA attendees is

$199 Single/Double plus applicable state and local taxes ($35 each additional person per night). Reservations must be made

directly with the hotel.

Call 1-877-857-1861 Please be sure to mention that you are attending the NCBVA Convention in order to get the convention rate. The Hotel Reservation deadline is January 23, 2004. After that date, reservations will be accepted on a space and rate availability

basis.

Special Needs It is important to us that you en-joy NCBVA's conference. If you have any special needs, please contact us and we will do our best to assist you.

8

NCBVA BULLETIN

December 2003

Trucl(s wTrUckSirucks

By Earl J. Brutsche

When a vault manufacturer buys a new truck, it's a major investment in a very important piece of equipment.

Some NCBVA members buy used equipment that often enables them to make big savings on truck purchases. I talked with three of our members who had recently purchased new trucks to add to their fleets and they were willing to share the particulars of what they chose to add to their line.

Bob Donatelli, Baumgardner Products Co., Akron, OH, selected three Freightliners Model# FL60, 23,000 GVW, all with a CAT diesel model 3126, 190 horsepower with six-speed Allison automatic transmission; tire size is low profile 19.5x 275; custom heavy duty bed 18' long; stainless steel equipment boxes and a Ramsey two-ton electrical hoist. These trucks all have hitches to tow a trailer and are able to haul six vaults and one complete set of grave equipment. The units cost $41,750 each, plus $12,000 for each trailer. A large percentage of Bob's vaults delivered are drop offs. That is the reason he wants his units to be able to haul six vaults at a time.

Tim Santieu of Santieu Vaults, Central Detroit, MI, also is fortunate that a big percentage of his volume is dropped off. He recently purchased two new 750 Ford Trucks with Cummins 15B, 225 horsepower with six-speed FS6406-A manual transmissions; tires are 11R22.5 on 22.5 wheels; GVW is 33,000. Truck #1 has a 20- foot bed with an A frame off an older model and hauls six vaults. Truck #2 has a 16-foot bed and hauls five vaults and has a Pa1finger PK 7501A. This hoist cost $22,570 and the trucks sold for $40,137 each.

* * *

Tim Brutsche of Brutsche Concrete Products, Battle Creek, MI, recently bought two Fords. The first is a 450 with a 12-foot bed, a 7.3 liter Power Stroke turbo diesel with a six-speed manual transmission with overdrive; a 4.88 rear axle; tires are 19.5-LT 225. This truck is 15,000 GVW and they equipped it with a 12- foot bed off another truck with a Ramsey 2-ton electric hoist. The second truck is a 550 with a 13-foot bed and a 19,000 GVW and the same size engine. This truck has a heavy-duty-custom-built bed that cost $4,000. The trucks had a price tag of $28,221 each, with an additional $29,685 for the Palfinger hoists. These trucks

are set up to haul two or three vaults with one or two

7 sets of equipment. They both can haul trailers (which cost $12,000 each).

You can see that three different companies are using different size equipment to deliver their units to the cemeteries, depending on their needs. I believe that International trucks are selected by more vault manufacturers than any other truck; most are diesel powered and most have single axle rears. Many have custom

built boxes for grave equipment and we see that A frames are the most popular ways to unload and the least expensive. The knuckle boom,

which is probably the best unit, is more expensive.

Hopefully this comparison will help you in your next addition to your fleet of trucks.

VAULT DECORATION SPECIALISTS

PLASTIC PLAQUE INC. SINCE 1948

1635 Poplar St. P.O. Box 610964 Port Huron, MI 48601

810-982-9591 1-800-875-9591 FAX 810-982-1182

"Over 50 Years of Business"

AEGEAN

The Aegean and Aegean Elite Cremation Burial Vault

I c.y,cd Floc ries

The Acyc im

Gray Granite

Traditional Cherry

December 2003

NCBVA BULLETIN

9

Since its introduction, the Aegean and the Aegean Elite has become one of the finest burial vaults in the industry. Both Aegean lines consist of thermofonned faux finished polymers that surround a concrete core to offer the ultimate in strength and long lasting protection. To com-pliment any casket, both the Aegean and the Aegean Elite are available in traditional cherry, white marble, black marble, natural wood, and gray granite.

For a more refined look, The Aegean Elite Series consist of addi-tional handcrafted metal accents in stainless steel, copper or bronze that enhance the beauty and strength of the interior as well as the exterior Outside accents are also available to coordinate with the intricate mold-ings and decorative corner columns.

In 2001, Trigard expanded the Aegean concept to its cremation line of burial vaults. Like all Aegean products from Trigard, thermo-

formed polymer layers inside and out protect the concrete core and add stability for the ultimate in protection. The same intricate details and decorative comer columns are carried over from the original Aegean line.

When you combine personal service with Trigard's standards of excellence, you will discover the Aegean Family of vaults will deliver the quality, durability and strength your customers expect and deserve.

Aegean...when only the finest vault will do.

Trigard Vaults 3901 N. Vermilion Danville, II 61834 Toll Free: 1-800-637-1992 www.trigard.com E-mail: custserv@trigard.com

THE LOGAN VAULT HANDLER By Axis Corporation

10 NCBVA BULLETIN

December 2003

PROVIDING SERVICE AND REALIBILTY FOR OVER 40 YEARS

THE LOGAN VAULT HANDLERS ARE MANUFACTURED WITH ONLY NEW BRAND NAME PARTS—NOT USED OR RE-MANUFACTURED. This gives you

better dependability and longer life of your Handler. OUR NEW 3/4 TON AXLE is manufactured narrower than the standard 3/4 ton truck axle to allow for more maneuverability in the Cemetery.

The Logan Vault Handler can handle both straight and cross grave settings. The Logan is equipped with hydraulic variable speed Forward and Reverse, also a High and Low range

gearbox STANDARD.

STRENGTH IS NOT IN THE STEEL ALONE IN A VAULT HANDLER; IT IS IN THE DESIGN. The Logan was designed to withstand the stress of a heavy load and yet light enough not to tear up turf in the

Cemetery. The Logan was designed over 40 years ago and has seen many improvements in maneuverability and efficiency. The Logan Vault Handler is designed to give you optimum power using reliable parts and

durable construction. It has been tested, beaten, used and abused for over 40 years. The Logan always was and still is the benchmark of Vault Handling equipment, And that is why we are the

Standard of the Industry CALL US TODAY FOR OPTIONS, PRICING OR A FREE VIDEO TAPE

AXIS CORPORATION P.O Box 668 BELLEFONTAINE OHIO 43311 1-800-422-AXIS(2947) FAX 1-937-592-5230 salesOaxiscorooration.com www.axiscorporation.com

BUY DIRECT FROM THE MANUFACTURE

CENTER-RITE VAULT MESH 2 X 2 1 /2 xl 6ga. GAL. 28" X 300' ROLL

12.5 ga. TANK MESH many other sizes and gauges also available

1/4" DEFORMED PENCIL ROD for VAULT LIDS

EDGE-RITE SYNTHETIC FIBER

STEEL FIBER

All available from

D & C Supply Company, Inc. 335 Washington Ave. Bridgeville, PA 15017

Phone: 1-800-234-5781 or 412-221-1191

Fax: 412-221-9206

Your Source For Concrete Reinforcements

L.'11 1`111Ilt i4111Ilt5

, t,iqpr,mwk

■PIII11411 frtip■ATIFIf

December 2003 NCIIVA BULLETIN 11

DORIC 11111111 ®

BURIAL VAULTS

Solving Problems for Families and Funeral Directors When Details Mean the Most...

Quality Lined, Concrete Burial Vaults

Artfully crafted Olympian Bronze and

Stainless Steel Premium Vaults

Cremation Urns and Urn Vaults

"Daisy" Infant Combinations

Quality, dependable graveside service

Find out more about being a Doric "Problem Solver"

800-457-0671 www.doric-vaults.com

Review Suggests Businesses Benefit From New Regulations An expert in the study of funeral services economics has written an extensive review of proposed new funeral regulations and con-cludes that they will benefit businesses rather than consumers. The revamped regulations were sparked by the scandal at Georgia's Tri-State Crematory in the winter of 2002.

David E. Harrington is the Himmelright Associate Professor of Economics at Kenyon College in Ohio. "The goal is laudable: to ensure that people never again receive urns filled with powdered cement instead of the ashes of their loved ones. However, most of the proposed state laws and regulations would harm grieving con-sumers by reducing competition, leading to higher prices and lower quality funeral services," said Harrington. "Ironically, they may also have the perverse effect of increasing the likelihood and se-verity of scandals like Tri-State."

Georgia was the first state to tighten its regulations, which in-clude requiring crematories to employ embalmers. Harrington points out this is a "foolish requirement" because crematories have no need for their services but will ultimately raise the cost of crema-tions.

"The scandal should not be used as an excuse to re-regulate the funeral industry...not to defend retention of state regulations that limit consumer's options in funeral services, raise prices, and often make what is a difficult experience harder than it should be," ac-cording to Harrington.

Crescent Bronze Powder Co., Inc. QUALITY • SERVICE • SELECTION

Since 1922

Featuring VAULT MASTER

New Improved Water Base Formula

METALLICS WHITE AND BLACK

•ALSO• Glitter

Metallic Powders and Pastes Bronzing Liquids - Spray Cans

CALL OR WRITE TODAY FOR OUR METALLIC VAULT COLOR CARD

SAMPLES FURNISHED UPON REQUEST

Crescent Bronze Power Co., Inc. 1-800-445-6810

3400 N. Avondale, Chicago, IL 60618 -5432 Fax: (773) 539-1131

www.crescentbronze.corn

CEMETERY FUNERAL SUPPLY

1-800-277-9878 • Fax 704-291-9230 www.cfsupply.com

e-mail: sales@cfsupply.com Stanley Scruggs

AS OF JANUARY 1, 2003, THE #1 TENT ON THE MARKET JUST GOT BETTER !!!

WE CAN NOW GUARANTEE ALL OUR CAST STEEL FIXTURES

FOR THE LIFE OF OUR FRAMES

15 x15 Steel Frame and Sunbrella Top -$1080.00

15 x15 Aluminum Frame and Sunbrella Top -$1160.00

15 x15 Steel Frame - $500.00

15 x15 Aluminum Frame - $579.00

15 x15 Sunbrella Top Only - $580.00

CEMETERY GRASS

-I ft =r I.

P-6 Grass Set (2-6 x14, 2-6 x 8 & 2-T's) - $270.00

P-6A Grass Set (4-6 x14, 2-6 x 8 & 2-T's) - $410.00

P-4 Grass Set (2-3 x 9, 2-3 x 8, 2-6 x 14)- $232.50

P-4A Grass Set (2-3 x 9, 2-3 x 8, 4-6 x 14) - $372.00

Samsonite 2200 Chairs, Powder Coated Frames -

$13.35

Samsonite 2200 Chairs, Chrome Frames - $14.40

Hy-Lustre Chair, Covers Plain - $14.95

with monogramming or logos starting at $15.95

Frigid Lowering Devices All on Sale

T&J Vault Devices Starting at $2410.00

ALL SALES GUARANTEED TO 100% CUSTOMER SATISFACTION

DO NOT BE FOOLED BY CHEAPER MODELS

WITH PLASTIC OR WELDED FIXTURES

TOM'S SHELL Self Cash or Serve Credft

ARM' LEG' First 9 Born

flecatUr

Almon

Relief in Sight For Gas Prices?

The nationwide average price of self-serve gasoline dropped below $1.50 in mid November. The reason for the price decline appears to be continuing increases in gaso-line inventories, according to a AAA Fuel Gauge Report overview.

12

NCBVA BULLETIN December 2003

Ways To Take Money Out of Your Company, The tax law creates ways for business owners and top executives to be paid by the company in tax-advantageous ways.

Interest-free loans can be made from the company to owners and top executives. Loans that have been properly drawn up have repeatedly withstood IRS challenges. Key: You must be able to show that the loan is legitimate. So agree to a reasonable repayment schedule, and observe all the legal formalities.

Pension pay-outs. The tax law provides that pensions need not be taken right after retirement. The first pension payments can safely be delayed until at least age 70. Point: Many executives remain active for some years after they retire. They may continue to do special tasks for the company, or act as paid consultants for other businesses. These executives may not need their pension benefits right away. Advantage of waiting: The pension plan account continues to accrue earnings tax-free. So you receive greater benefits when you choose to take them. Review the company's pension plan to be sure it allows a delay in drawing benefits.

Deferred compensation. The company may not be able to afford a pension plan that covers all employees. But it may still want to provide retirement benefits for top executives. To do it: Set up a deferred compensation plan. This takes the form of a contractua commitment to pay top executives a certain amount after retirement. The payments are deductible by the company when made.

Stock appreciation rights. Rights may be suitable for some closely held companies. How they work: The executive is treated as if he owned company stock. If the value of the stock goes up by a certain date, the executive receives a payment determined under a pre-arranged formula. The payment may be deducted by the company. Advantages: Managers get an incentive interest in the company that is similar to ownership, but the company avoids increasing the number of its shareholders.

This article appeared in Mike Henning's Family Firm Advisor newsletter Mike Henning is a consultant and speaker on family business issues.

NCBVA BULLETIN 13

"LET'S SOLVE YOUR PROBLEM"

$3,950.00 Newkart from NLD&M Standard Equipment— 1 1/2 H.P. Motor, Gearbox, Disc-Brake, Constant Duty Solenoids, Lift Rollers, Disconnect Switch, Removable Tread-Plate, 2 Button Hoist, Switch, Onboard Battery Charger & Plug, Batteries Included. Call for more details: (636) 463-2062

New Gearbox, Motor & Disc, Brake $1,750.00 New Disc-Brake System Standard NEMA Greater Speed Loaded 12 or 24-Volt Electric Motor

$2,250.00 New Gearbox, Motor and Brake System We can refit your kart with our new system or you can do it yourself. Call for more details: (636) 463-2062

New Vault Turntable from NLD&M $650 The Vault Turntable lets you hand-turn a vault 360 degrees in either direction for easier access to tight spots.

"NEWLINE WANTS TO BE YOUR SOLUTION" NLD&M • 2201 JARVIS RD • FORISTELL, MO 63348

Call us at: (636) 463-2062

December 2003

VAULT-MASTER VHV 1.

000

MORE .... STANDARD FEATURES

MORE .... LIFTING CAPACITY

MORE .... VERSATILITY

MORE .... OPTIONS

LESS COST

FOR MORE INFORMATION CONTACT:

DON OR BRYAN LONG

LONG MACHINE CO.

519 N. MAIN AVE., MAIDEN, NC 28650-1123 (828) 428-2648 — FAX (828) 428-8606

14 NCBVA BULLETIN December 2003

Edgmont has expanded its popular line of Metalink Coatings, one-part metallic coatings, to include: Metalink Antique Bronze, Metalink Blue, Metalink Green, Mete/ink Lavender, Black, White and Blue-Tinted Clear These colors are featured on our new color card, which is available to all vault companies. Samples available for either spray or roll applications. Call for the color card! Call for samples! We would like to hear your opinion. Thank you for your interest.

What's

NEW for the Best Metallic

Vault Coatings? METALINK COATINGS

METALLIC PELLETS

For solvent-based customers, our

DUST-FREE copper, gold and silver pellets are the

easiest way to utilize metallic pigments in solvent based coatings.

Samples and References Available Upon Request

QUALITY GLITTERS

ANTIQUE METALLIC PIGMENTS

BRONZING VEHICLES: SB, WB

COPPER, GOLD, SILVER POWDERS

MATCHING SPRAY CANS - SIX COLORS

EDGMONT MLIALLIC•PIGMENIS•155,

610-429-1345 • www.edgmont-abc.com

West Chester, Pennsylvania

December 2003

NCBVA BULLETIN

15

2004 Industry Calendar of Events

Jan 31- Feb. 3

Monument Builders of No. America Moody Gardens Hotel, Galveston, TX

February 6-8

Manufactured Concrete Products Expo Georgia World Congress Center, Atlanta

February 17-20

World of Concrete Orange County Convention Center Orlando, FL

February 22-24

NCBVA Annual Convention & Expo The Venetian Resort Las Vegas, NV

March 10-13

ICFA Convention & Exposition Nashville Convention Center Nashville, TN

Mar. 31-Apr. 3 OGR Annual Conference Gaylord Palms Resort, Orlando, FL

April 23-25 ICFSEB 100th Annual Conference Downtown St. Louis, MO

August 18-21

CANA 86th Annual Convention Fairmont Hotel Vancouver, BC Canada

October 18-20 NFDA Annual Convention Nashville, TN

No Embalming or Caskets at "Green" Cemetery Ashes to ashes, dust to dust is the preferred method of burial in the nation's third "green" cemetery. The new cemetery, started by a man in Huntsville, TX, is meant to bypass the embalming process and use of caskets included in traditional burial methods Embalming is not allowed in a green cemetery and caskets made of recycled wood or pine are allowed, but not recommended. Simple shrouds of biodegradable materials are the preferred method of covering.

"Remains may be scattered or buried, but we prefer burial of whole bodies, because cremation wastes fossil fuels, creates air pollution and contributes to global warming," says owner George Russell.

Russell said the cost savings of a burial in a green cemetery is a major plus. The cost of burial in Russell's green cemetery would not have a set price."We don't want to limit burial to those with money and exclude the poor," he said. "We ask what a person would like to contribute."

Because embalming is not allowed at the cemetery, bodies must be buried within 24 hours, or they have to be properly refrigerated until burial. Cemeteries of this nature are already in operation in South Carolina, Florida and all over Europe.

16 NCBVA BULLETIN December 2003

if NCBVA Certified Vault Manufacturing Plants 1=0

Abel Vault 8z Monument Co. Canton, IL

Abel Vault & Monument Co. Pekin, IL

American Concrete Industries Bangor, ME

American Vault Co. Cleveland, OH

American Vault & Concrete Prod. Detroit, MI

American Wilbert Vault Corp. Forest Park, IL

Arnold-Wilbert Corp. Goldsboro, NC

Arrow Vault Co., Inc. Lafayette, IN

Atlas Concrete Products, Inc. Orlando, FL

Automatic Wilbert Vault Tacoma, WA

Babylon Vault Co. New Windsor, MD

Baumgardner Products Co. Akron, OH

Baxter Burial Vault Cincinnati. OH

Baxter Vault Co. Baxter Springs, KS

Beck Vault Co. Rome, NY

Beier Burial Vaults Columbus, WI

Brewster Vaults 8z Monuments Millville, NJ

Brown-Wilbert, Inc. Fargo, ND

Brown-Wilbert, Inc. Morris, MN

Brown-Wilbert, Inc. St. Paul, MN

Bruns Norwalk Vault Co. Saint Louis, MO

Brutsche Concrete Products Battle Creek, MI

Brutsche Concrete Products Benton Harbor, MI

Buckeye Vault Service Mansfield, OH

Buck Simmons Vault Srvcs. Inc. Roanoke, VA

Bush Concrete Products, Inc. Muskegon, MI

C 8z M Precast Kerrville, TX

Calumet Wilbert Vault Co. Inc. Gary, IN

Carolina-Doric, Inc. Effingham, SC

Carolina-Doric, Inc. Florence, SC

Central Burial Vaults, Inc. Marlow, OK

Central Burial Vaults, Inc. Oklahoma City, OK

Central Burial Vaults, Inc. Tulsa, OK

Central New York Vault Co. Cortland, NY

Century Vault Co., Inc. ._Barnstable, 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

Cooper Wilbert Vault Co. Barrington, NJ

Cooper Wilbert Vault Co. Middletown, DE

Cordeiro Vault Co., Inc. Vallejo, CA

Costello Vaults Smith 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

Delaware Valley Vault Co., Philadelphia, PA

DePue Wilbert Vault Savannah, GA

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 Iola, KS

Doric of Nashville, Inc. Nashville, TN

Doric of Northeast Arkansas Jonesboro, AR

Doric of South Texas Elsa, TX

Doric Concrete Vaults Limon, CO

Doric Concrete Vaults, Inc. Newton, KS

Doric Manufacturing Co. Boaz, AL

Doric Mississippi, Inc. Vicksburg, MS

Doric-South, Inc. Demopolis, AL

Doric Vault of Eastern NY, Inc. Hudson, NY

Doric Vault of Western NY, Inc. Depew, NY

Doric Vault Co. Griffin, GA

Doric Vault Co. of S. Illinois Marion, IL

Dura Vault North Bend, OH

Eagle Burial Vault Co. of LA Ruston, 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

Graffius Burial Vault Co. Sinking Springs, PA

Granite State Doric Newport, NH

Gray Bros., Inc. Kansas City, KS

Hairfield Vault Co. Hickory, NC

Hardy Doric, Inc. Chelmsford, MA

Ham n Vault Service Massillon, OH

Harris Precast Laporte, IN

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

Lakeshore Burial Vault Co. Brookfield, WI

Lavaca Vault Co. Lavaca, AK

LouiseII-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 Richmond, VA

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

Murray Vault Co. Austin, AR

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

Panhandle Vaults Wellington, TX

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

Roland-Wilbert Vault Co. Marion, IA

Roosburg Vault Primghar, IA

Saginaw Wilbert Vault Corp. Saginaw, MI

Sam Green Vault Co. Lynchburg, VA

Saline Vault Co. Sweet Springs, MO

Santeiu Vaults Inc. Livonia, MI

Shenandoah Valley Vaults, Inc. Dayton, VA

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

CONe,

QUALITY "<,'

SERVICE 'Ossy

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 Ci Top Seals 11 Air Domes 171 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.

NCBVA BULLETIN 17 December 2003

rghore 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

Suhor Industries Cedar Hill, TX

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 & Grave, Inc.

Dechard, TN Tacker Vault Co.

Farmington, MO Turner Vault Company

Toledo, OH Vanden Boomen Burial Vaults Inc.

Appleton, WI Vanden Boomen Burial Vaults Inc.

Wausau, WI Vault Service

Griffin, GA Vincent and Sons

Galena, IL 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

Whitman Vault Co. Whitman, MA

Wicomico Vault Co., Inc. Salisbury, MD

Wieser Precast Stewartville, MN

Wilbert Burial Vault Co. Atlanta, GA

Wilbert Burial Vault (The James Co.) Waycross, GA

Wilbert Vault of Houston, Inc. Houston, TX

Williams Vault Company Emporia, VA

Willmar Precast Co. Willmar, MN

Zeiser Wilbert Vault Co. Elmira, NY

1

Funeral Director

Cemetery

COMPANY INFORMATION 0 Burial Vault Manufacturer

Crematory

Doric

Con-O-lite

Wilbert

Other

Eagle U Trigard

Provide Graveside services

Offer sizes for 0 Children Adults 0 Oversize

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

0 Metal Vaults 0 Plastic Vaults 0 Fiberglass Vaults

Associate Member: Tell us in 25 words of less about your product/services

11 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. Signa-ture is required before this application can be processed.

(Signature) (Date)

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 regula-tions of the National Concrete Burial Vault Association, Inc., thereby contributing to a stronger and greater national industry.

Check here if you prefer to have your mail sent to.your home. Home street Address City State Zip Home Phone Home Fax

Dues Schedule

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

Please check appropriate level: 71 1-999 Units $170

71 1000 - 1999 $260

71 2000 - 3499 $350

71 3500 - 4999 $435

71 5000 and more $525

Associate Member $150

Franchise Group $600

Payment Information Include payment with this completed form. We accept Visa, MasterCard and American Express

171 Check is enclosed

Please charge my [71 Visa 71MasterCard 71 Amex

Account # Expiration date

Mailing Information

NCBVA 900 Fox Valley Drive Suite 204

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

Fax: (407) 774-6751

www.ncbva.org

18 NCBVA BULLETIN

December 2003

December 2003 NCBVA BULLETIN 19

Setting the Standard for Vault Handling

Maneuvering and Lifting Series 1600 Winch Series 1000 Winch

Series 1400 Speed Reducer Series 1000 Speed Reducer

"World Class Hydraulic Speed Reducers and Winches"

BLOOM Mfg. Inc. Winch Division

1443 220th Street, Independence, Iowa 50644 FAX 319-827-1140 PHONE 319-827-1139

1-800-394-1139 ext 200 www.bloommfg.com

Custom Engineered Solutions

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

FIRST CLASS Address Correction Requested

Annual Convention • February 22-24, 2004 • Las Vegas, NV

Industry News and Notes 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, individu-als who deserve recognition, awards, and 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 jmonahan@assnhdqtrs.com . It would be my pleasure to assist you.

Looking forward to hearing from you,

Jan Monahan, Editor

Matthews Releases New Catalogs With cremation on the rise, there is a resulting demand from professional cremator operators for high-quality crematory supplies and new designs in urns. To fulfill this need, Matthews Cremation Division has released a new cremato-ry Products Catalog along with a new Memorial Urns catalog. Both catalogs display the latest crematory products for operators as well as new, exciting and orig-inal urn designs. Both catalogs are free and are available by calling your Matthews Cremation Division representative at 800- 327-2831.

Companies Meet Needs of Larger Clients Despite the efforts of television talk show's Dr. Phil and his weight loss crusade and fast food chains like McDonalds and Burger

King introducing more healthy menu items, we are still a nation of expanding waistlines. According to Batesville Casket Co., there has been an 20 percent growth in the sales of oversized caskets in the past five years. Goliath Casket of Lynn, Ind., now manufac-tures a triple-wide coffin - 44 inches across, compared with 24 inches for a standard model.

Bugles Across America Bugles Across America, the volunteer pro-gram that is taking up the cause of not enough buglers to play at veteran's funer-als, got a boost from a national tv spot with Tom Brokaw. Prior to the program, there were 2,057 registered players. The number jumped to 2,546 following the special. The program recruits high school and university students and other band members or musicians, etc., to fill in and play Taps, giving more people the opportunity to have a bugler at the funeral of a loved one rathrieN than use a pre-recorded device or tap..