Bulletin 2011 December

Page 1

BULLETIN THE

of the National Concrete Burial Vault Association

CRANES

December 2011

How the New OSHA Standard Can Affect You

2

NCBVA.ORG l December 2011

National Concrete Burial Vault Association, Inc. P.O. Box 917525 Longwood, Florida 32791 http://www.ncbva.org .#"6! s &AX President Hubert McQuestion Lake Shore Burial Vault Co. Brookfield, WI President-Elect Michael Crummitt Crummitt & Son Vault Co. Martins Ferry, OH Secretary/Treasurer Jerry Russell Southern Ohio Vault Co. Portsmouth, OH Immediate Past President Stephen Hatfield Hicks Industries, Inc. Mulberry, FL Directors Mark Bates Norwalk Wilbert Vault Co. Bridgeport, CT

TABLE OF CONTENTS Cranes ......................................... 4 In the Burial Vault Industry How the New Standard Can Affect You

Expansion & Diversification ........ 8 Are Keys To Company’s Success By Sylvia Heidemann NCBVA Staff Writer

Board Candidates...................... 11 Conference Program ................. 12 Protect Your Corporate Existence.................. 18 By J. Scott Calkins NCBVA Legal Counsel

Wendy Bott Brown Mark H. Bott Co. Ogden, UT

NCBVA Certified Plants ............. 19

Paul E. Cooper Wilbert Funeral Services, Inc. Forest Park, IL

Industry News ’N Notes ............. 21

Doug Evans Carolina Doric, Inc. Florence, SC Steve Handley Handley Precast Systems, Inc. Glendale, AZ Dave Long Eagle Burial Vault Association Joliet, IL Dennis Schultz Doric Vault of Western N.Y., Inc. Buffalo, NY Blake Swinford Trigard Vaults / Greenwood Plastics Danville, IL Steve Vincent Doric Products, Inc. Marshall, IL Executive Director Thomas A. Monahan, CAE Certified Association Management Co. Longwood, FL Legal Counsel J. Scott Calkins, Esq.

Membership Application ............ 22

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3

CRANES

in the Burial Vault Industry––

How the New Standard Can Affect You

An updated federal crane law has taken the funeral and burial vault industry by surprise. The new law (OSHA 29CFR 1926.1400 Crane Construction Standard) replaces one that was more than 40 years old, and was published in the Federal Register on August 9, 2010. Burial vault manufacturers have until November 14, 2014 to certify or qualify crane operators, but the effective date for training requirements for riggers and signalers was November 8, 2010. If your staff is not qualiďŹ ed for rigging or signaling, your company could be in jeopardy now because of non-compliance.

T

he new Crane Standard is broad in scope and contains many sections. Because much of the Rule is unclear regarding burial vault manufacturers, NCBVA staff in August promised an update. Since that time, staff has contacted OSHA, crane manufacturers, training schools, OSHA consultants, the International Cemetery, Cremation and Funeral Directors Association (ICCFA), the National Commission for the CertiďŹ cation of Crane Operators (NCCCO), and the Crane Inspection and CertiďŹ cation Bureau (CICB). In spite of persistent digging for facts and speciďŹ c application to the burial vault manufacturing industry, however, there are still some elements of the Standard that are particularly confusing. Read on to ďŹ nd out why burial vault manufacturers are affected, areas in which you could be out of compliance now, costs of training through resources outside the NCBVA, and how NCBVA can help you save substantially on the training you are required to provide. Important Compliance Dates & Who’s Responsible for Training NCBVA Members are required to provide certiďŹ cation training for their crane operators, and OSHA qualiďŹ cation training for signalers and riggers. That means NCBVA members are required now to have OSHA-qualiďŹ ed signalers and riggers on their staffs if operating mobile cranes. The compliance date was ESTABLISHED FOR .OVEMBER &INES

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NCBVA.ORG l December 2011

Articulating or knuckleboom cranes may need a signaler and rigger. FOR NON COMPLIANCE COULD EXCEED applies in spite of the fact that the burial A qualiďŹ ed signaler or rigger must pass an vault industry is not involved in construcoral or written test, and a thorough practi- tion per se. cal test. If a company delivers OBRs with an articulating crane or a knuckleboom crane, Why Burial Vault Manufacturers and installs them in open graves, it will be Are Affected By the Rule required by OSHA to have a certiďŹ ed crane The Rule applies to power-operated equip- operator on that equipment, plus a “Qualiment used in construction rated to hoist, ďŹ ed Signal Person.â€? There also needs to be a lower and horizontally move a suspended “QualiďŹ ed Riggerâ€? (any person who attaches LOAD OF MORE THAN POUNDS 4HAT COV- the OBR to the crane hook; detaches the ers most of the equipment used in the burial OBR from a crane hook; or rigs the OBR vault industry to deliver Outer Burial Recep- for the crane). tacles (OBR) to the cemetery, especially if Mandatory training of a cemetery the burial vault company is responsible for workforce is required on the procedures to lowering the OBR into the grave. The Rule follow when operating cranes in the prox-

imity of energized power lines. Research into this matter by NCBVA staff, with the concurrence of the “working groupâ€? that was consulted, indicates that if the crane operator has a clear line of sight and is not installing under power lines, an additional person acting as a signal person or spotter is probably not necessary. The working group, unfortunately, is not OSHA. NCBVA staff has asked for an OSHA opinion through its Website; no response as of this writing. When is a Cemetery Not a Cemetery? A: When It’s a Construction Site When an OBR is lowered by crane into an open grave, OSHA considers that a construction activity. Apparently, OSHA ruled on this question some time ago when a burial vault manufacturer questioned the agency on the validity of a cemetery being a construction site, where little, if any, actual construction is performed. The speciďŹ c regulations are spelled out in the OSHA Small Entity Compliance Guide for Final Rule for Cranes and Derricks in Construction. On pages 9 - 13 of the PDF version of this Guide, “Employer Responsibilitiesâ€? are spelled out in the form of speciďŹ c questions and answers. Question 8 on page 12 indicates that if materials are simply dropped off at a site and are not arranged in any particular order, then the standard does not apply. If, however, the equipment is used to hoist, hold, support, stabilize or place precast concrete material as part of the installation process, it is engaged in a construction activity and would be subject to this Rule. When Do You Need An Additional Signaler? As mentioned above, probably one of the most confusing areas of the new OSHA

crane regulation involves the requirement that vault manufacturers add an additional person on every delivery in the form of a qualiďŹ ed signaling person or spotter and the use of a qualiďŹ ed rigger. Some members have commented that this aspect alone adds much to the cost of the burial vault––a cost that either has to be borne by the vault manufacturer or passed along to the consumer. Once again, requirements for riggers and signalers in the new OSHA regulation are in effect right now, unlike crane certiďŹ cation, WHICH IS EFFECTIVE IN .OVEMBER An OSHA Fact Sheet discusses Subpart CC Cranes and Derricks in Construction. As defined elsewhere, OSHA says the installation of OBR below ground level is construction. The Fact Sheet says a signal person is required when the point of operation is not in full view of the operator or the operator’s view is obstructed in the direction the equipment is traveling, and the operator or the person handling the load determines that a signal person is needed because of speciďŹ c safety concerns. Play it safe: NCBVA is recommending that members play it safe and classify all deliveries as either complicated or simple. Complicated deliveries that would require a qualiďŹ ed spotter are those where the location is situated on a hill or with power lines located overhead. Other complicated deliveries include those that are not straightFORWARD OR WITH A DEGREE VIEW 4HE operator must not need any signaling or spotting assistance to: s set up the crane; s elevate and move the load; s place and set down the load.

“. . . if the equipment is used to hoist, hold, support, stabilize or place precast concrete material as part of the installation process, it is engaged in a construction activity and would be subject to this rule. For example, a truck-mounted articulating crane may be used to maneuver a precast component such as a vault or concrete pipe from the truck to its installation point in an excavation. As previously discussed, such use is a typical construction activity.� ––OSHA (ID-0299.1)

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The operator must : s have clear vision of load and boom tip at all times; s have clean vision of load placement location; s Never lose sight of load, s ./4 ENROACH UPON THE FOOT INITIAL CLEARANCE DISTANCE FROM KV ENERGIZED power lines.

through an audited employer program is valid for up to ďŹ ve years, but is only valid while the operator is an employee of the employer AND operating a crane for the employer. 3. QualiďŹ cation can be obtained from the U.S. Military, but it only applies to employees of the DoD or Armed Forces and does not include private contractors. ,ICENSING MAY BE OBTAINED FROM A CITY state or local government that has a required certiďŹ cation program that meets OSHA’s minimum requirements. The license, however, is not portable outside the boundaries of the issuing government entity, and is valid for a maximum of ďŹ ve years.

be the pilot site for this course. By the time you read this issue, that ďŹ rst course will HAVE BEEN COMPLETED ON $ECEMBER Plans are to make this course available at 12 MEMBER COMPANY LOCATIONS IN Next crane course scheduled: Tim Brutsche, President of Brutsche Concrete Products, Battle Creek, MI has volunteered that facility to host the NCBVA ArticulatING #RANE 4RAINING #OURSE ON !PRIL Requirements for a qualiďŹ ed signal person: FOR A MINIMUM OF ATTENDEES 4O He/She needs to know and understand the register, please contact Executive Director type of signals used at the cemetery and must Tom Monahan at NCBVA Headquarters be competent in using the signals; he must EXT TOM CAMCO BIZ understand the operations and limitations )F YOUR COMPANY HAS OR MORE EMof the equipment, including crane dynamployees who will need certification, a ics involved in swinging, raising, lowering training course can be scheduled at your and stopping loads; he should know and What’s the Cost of Training? plant, saving you the heavy travel expense. understand the relevant signal person quali- Crane Operators To schedule a course at your plant, contact ďŹ cations and requirements; and he must pass NCBVA staff researched the cost of crane Tom Monahan. an oral or written as well as a practical test. operator training to NCCCO standards Here’s a tip: Instead of sending at one On a cost-saving note: As the employer, you through accredited training organizations time everyone from your staff who needs can administer the test to your employees. that are readily found on the Internet. Ap- certiďŹ cation, send a couple at a time to a Remember to document, document, docu- proximate cost, per employee, ranged from course held near you and send others for ment your training, and keep the records in TO FOR A FIVE DAY COURSE training at another time/location, minimizing a safe place. 4HEN THERE IS A COST OF APPROXIMATELY the impact of having too many of your key per person to take the written portion of personnel away at one time. What Agency Enforces Compliance? the NCCCO exam. Don’t forget to ďŹ gure In 21 states and one territory, occupational in expenses for travel, room and board, not Recommended Reading safety and health standards are enforced by to mention the time spent away from your Visit OSHA’s Website (www.OSHA.gov) for the state agency responsible for the OSHA- company to take the training. comprehensive information on this standard. approved state plan. These states are: Alaska, Be aware that each search you do, even if Arizona, California, Hawaii, Indiana, Iowa, NCBVA Courses Can Help you enter the same key words, may provide Kentucky, Maryland, Michigan, Minnesota, Reduce the Cost of Compliance you with different information. Here are Nevada, New Mexico, North Carolina, Or- NCBVA is offering a “Train the Trainerâ€? the basic selections that may prove most egon, Puerto Rico, South Carolina, Tennes- course for Rigging & Signaling as part of the helpful: see, Utah, Vermont, Virginia, Washington Convention program. This $795 value is of 4HE &INAL 2ULE WAS and Wyoming. According to OSHA’s “Small fered FREE to all registered attendees. (See published in Vol 75, #152 of the Federal Entity Compliance Guide,â€? New York, Con- page 13 for information about the course.) Register ON !UGUST necticut, Illinois, New Jersey and the Virgin 2. The easiest-to-read piece is OSHA Islands also operate OSHA-approved state NCBVA Crane CertiďŹ cation Small Entity Compliance Guide for Final plans that are limited in scope. Training School Rule for Cranes and Derricks in ConstrucAs with all state plans, they must meet NCBVA staff has additionally made arrange- tion. the federal rule, but they may also exceed ments with one of the largest educational 3. Also helpful are the Frequently Asked them. That means burial vault manufactur- ďŹ rms in the U.S. to offer a two-day, turnkey Questions (FAQs). Find them at www.osha. ers in those states/territories might possibly “Articulating Crane Training Courseâ€? to gov/cranes-derricks/faq.html. have an earlier compliance date than Novem- member companies to certify their crane BER )F YOUR BUSINESS IS LOCATED IN OPERATORS AT A COST OF PER PERSON WITH Thanks to Industry Experts; one of these states/territories, better check A MINIMUM REGISTRATION OF PEOPLE $AY NCBVA’s “Working Groupâ€? it out. One (Friday) includes all the required OSHA NCBVA staff thanks the following individutraining and NCCCO testing. Day Two (Sat- als for offering their knowledge, opinions Four Ways for Crane Operators urday) is devoted to teaching and practical and expertise concerning the updated Crane To Be CertiďŹ ed or QualiďŹ ed testing. The cost includes a qualiďŹ ed instruc- Standard: Dan Wagner, Milan Burial Vault, 1. A certiďŹ cate may be obtained from an tor, all test fees and expenses for a qualiďŹ ed Inc., Milan, MI; Ed Hatcher, Hiab, Inc., accredited crane operator testing organiza- NCCCO examiner to give the test. Perrysburg, OH; Ron Overton, Overton tion. CertiďŹ cates are portable from employer During its conference call meeting on Safety Training, Alpha, Oregon; and J. Scott to employer (that means certiďŹ cation goes October 21, the Board approved this course Calkins, Esq., NCBVA Counsel. with the employee if he/she leaves your to be offered to the membership. President employ) and are valid for ďŹ ve years. Hubert McQuestion volunteered Lake Shore 2. Qualification from the employer Burial Vault Company in BrookďŹ eld, WI to 6

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Expansion & DiversiďŹ cation Are Keys to Company’s Success “Making available what is needed in the marketâ€? has been a key element in how Tim Cantele decides to diversify the precast concrete products his company offers in addition to burial vaults. Having a diversiďŹ ed product line helps make maximum use of his expanded facility.

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s one might expect, there’s a colorful history and three generations of ownership behind Doric Vault of Eastern New York. Situated in picturesque Hudson, NY, the company has undergone a number of strategic expansions under the guidance of Tim Cantele, President, that have given it a solid future. The last expansion was underTAKEN IN Saving history for later, let’s fast-forward to the most recent “history�––1982, when three generations of Canteles (Victor, Tim’s grandfather; Benny, Tim’s father; Benjamin, Tim’s brother; and Tim) were all working together in the monument business. Winters in Hudson can be very harsh and long, and the four family members didn’t like the fact that the monument business

slowed down over the winter. Armed with a positive attitude, the four men decided to branch out and sell burial vaults. Their ďŹ rst step was to buy Eagle vaults from Rocky Hill Vault in Cromwell, CT. They enjoyed the beneďŹ t of good counsel, which always helps new managers get business off to a good start. “Jim Mutch, owner of Rocky Hill Vault, and Al and Bob Pirozoli of Norwalk Vault Company were mentors to us, making our initial venture successful,â€? says Tim Cantele. “I have always been very thankful for their wise guidance.â€? In 1987, after the Canteles visited a vault manufacturer who was a Doric licensee, they, too, became interested in Doric products, and soon became Doric Vault of Eastern New York.

Expansion One The Canteles’ original plant in Mellenville, NY eventually grew cramped; a separation in the production of monuments and vaults seemed unavoidable. Tim and his wife Diane became the owners of the vault end of THE BUSINESS AND IN &EBRUARY OF BUILT A NEW SQ FT PLANT EQUIPPED WITH A batch plant, loading docks and provisions for expansion. Although this plant was located in a commerce park with plenty of room to grow, within three years they were out of room again. The couple purchased the bridge crane and steel structure of the old Mellenville plant, which gave them an additional SQ FT COMPLETE WITH OFlCE SPACE The business continued to grow, and this expanded facility was quickly ďŹ lled. Tim began to incorporate some features to save space and labor. As he tells it, “To alleviate a lot of time wasted in stacking vaults, I installed a racking system, which turned out to be a really wise investment. It saves so much time and is very cost-effective. One man operating a forklift for a short time every day can accomplish our entire handling and stock rotation.â€? Expansion & DiversiďŹ cation Expansion continued to be a strong course of action, along with the introduction of a diversified product line. The Canteles purchased an additional three acres and explored the manufacture of other precast products. For trademark reasons, they now manufacture and market precast products under the name “Brick Tavern Concrete

8

NCBVA.ORG l December 2011

Tim Cantele, President (center), and his employees have more than 91 years of precast concrete experience. From left to right are Jim Winters, Ed Upright, Tim, David Stark and Kent Rossman.

Products.â€? The name reects the location of the plant. For who knows how long in this historic area, four corners met ( Rte ( AND 2TE AND WERE KNOWN AS h"RICK Tavern.â€? Tim says that one of the secrets of his company’s success is making available what is needed in the market. “We’re always in search of niche marKETS )N WE GOT INTO THE "ILCO¤ 0ERM Entry business,â€? Tim states. “The timing was perfect because of the housing boom that was taking place at the time. Other residential products followed. One of our big sellers is a frost post––a simple product that can be made in any vault plant. A frost post is used in place of poured-in-place footings for decks and porches. We sold 225 of those in the ďŹ rst year.â€? Adding products to supply niche markets soon called for a larger plant with more crane CAPACITY )N THE #ANTELES PURCHASED ANOTHER ACRES GIVING THEM A TOTAL OF acres), built a precast plant, and launched the production of Easi-Set Precast Buildings. These buildings are pre-engineered and preassembled, which avoids site work, allowing a bid advantage for municipal projects. Photo above left: After the most recent expansion in 2008, the Canteles’ manufacturing facility covers 6.5 acres in a business commerce park. Photo below: Good housekeeping is obvious in the area of the plant where the forms and vaults are stored.

“We are now selling Easi-Set buildings of UP TO TONS vSAYS 4IM h4HIS PRODUCT LINE IS now 25 percent of our gross sales. We have also done some custom precast projects, such as dock anchors and ďŹ ltration parts for a local ďŹ sh farm. We manufacture about BURIAL VAULTS A YEAR BUT BECAUSE OF THE growing trend of cremation versus the traditional funeral, it’s a good idea to have other steady product lines to keep your company going, and to keep your loyal employees employed, too.â€? Employees are Assets Tim Cantele constantly looks toward the future and tries to learn from the past. His management philosophy is hands on––to always be available to take care of the biggest to the smallest problem. He believes his company’s most important assets are their employees. “Two of our employees, Jim Winters and Ed Upright, have been with US SINCE BEFORE WE OPENED IN ON OUR own,â€? Tim says proudly. “They were shortly followed by Dave Stark. Between the four of us we have 91 years of combined concrete experience.â€? 4IM HIMSELF IS NEARING HIS th year in the business, and has witnessed many changes. “If anyone believes that the deathcare industry doesn’t change, he or she is dead wrong!,â€? he states emphatically. “Our changes may not take place as rapidly as those in the entertainment industry, for example, but the burial vault manufacturing business is a never-ending business that all of us try to manage. It is important for all of us to work collectively to understand other

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Family Vault Manufacturing Businesses: The Colorful History Behind Doric Vault of Eastern New York Burial vault manufacturing companies are traditionally family-owned and managed, often for three or more generations. Sometimes a company starts up in a related deathcare industry. Such was the case with Doric Vault. Tim Cantele’s grandfather Victor left Italy to come to the United States––a country where the streets, he’d been told, were “paved in gold.â€? While Victor discovered that wasn’t literally true, he always told Tim that there were no opportunities in Italy at all, and that’s why he joined thousands of immigrants to ock to the “New Worldâ€? in the year 1919. Victor Cantele was a stonecutter by trade and immediately went to work in Hudson, .9 )N HIS WIFE -ARIA WAS ABLE TO COME OVER FROM )TALY AND JOIN HIM 4HEY RAN a small farm in Ghent, NY while raising three children: Benjamin––“Bennyâ€? (Tim’s father), Maria and Marco. As if a full-time stonecutting job and running a farm weren’t enough to keep them busy, they took on additional work to help make ends meet. Both worked many jobs and spent hours picking apples, cleaning houses and taking care of a local hotel. Their work ethic proved to be a good example for their children. Victor owned a small air compressor and did a lot of work on evenings and weekENDS FOR OTHER MONUMENT BUILDERS IN THE AREA )N AFTER WORKING MANY YEARS FOR L.A. Staples Memorials in Hudson, Victor decided to branch out on his own. At 51 years of age, when many people are starting to look toward retirement, he bought one monument for display and started Cantele Memorials. Tim’s father (Benny) was drafted to serve during the Korean War. He spent threeand-a-half years in the U.S. Air Force and was stationed in Thule, Greenland. Benny had no interest in the monument business after he was discharged, however, and worked in machine shops. He eventually purchased a Mobil Gas station. )N 6ICTOR #ANTELE WHO WAS THEN YEARS OLD BECAME ILL AND URGED HIS SON Benny to take over his business so he would not have to close it. Benny did as he was asked, sold the gas station and took over the monument business. Growing up around the monument business held the interest of Benjamin (Tim’s brother) and Tim. In 1981 they both joined their father. And what about Victor? His health improved and he kept at the business until 1987, passing away in 1989. "ENNY 4IM S FATHER PASSED AWAY IN /CTOBER OF JUST PRIOR TO THE COMPLETION OF the new precast facility. really special times and made some great memories there.â€? )N HIS SPARE TIME 4IM RESTORES PRE American motorcycles at his home. He has put together a machine shop in his basement in which he can manufacture reproduction Harley-Davidson parts. “It’s good to be able to machine various items to help out fellow hobbyists,â€? smiles Tim. “My daughter gets Family Hobbies & Fun-Time 4IM AND HIS WIFE $IANE HAVE YEAR OLD into restoration work, too. She and I are twins, Ruthanne and Conor. The twins help currently working on a 1935 Ford Hot Rod out during the summers and on weekends truck. It makes for some great dinner conwhen needed. The couple’s relationship versation with our teen-age kids. Sure gives with their twins is very strong. “We enjoy us something to talk about.â€? From the look of the Canteles’ busitraveling with them,â€? says Tim. “Their favorite place--and mine, too--is always ness, a family-handed-down tradition of 7ALT $ISNEY 7ORLD¤ 7E HAVE HAD SOME industriousness––keeping busy always––is a key to success. markets and how they reect on us. As a member of the NCBVA, I’m grateful to the association for helping us do that through information provided in the Bulletin and through special programs. We are also a member of the NPCA and the NYS Burial Vault Association.â€?

Directors Will be Elected at NCBVA’s Annual Meeting Bruns

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Come to

7/# *ANUARY s .#"6! *ANU Monday, January 23, 2012 9 a.m. - Noon

Board of Directors Meeting Exhibitor Set up Registration Desk Open 5:00 – 6:00 p.m. Opening Reception & Exhibitor Visits

NCBVA Meets World of

NCBVA Headquarters Hotel: La

Tuesday, January 24, 2012 7:30 - 9:00 a.m.

Buffet Breakfast & Exhibitor Visits

9:00 a.m. - Noon Program Pathways to Profitability John Mackay, Mackay Research John Mackay, Mackay Research, Boulder, CO is the convention kick-off speaker. Mackay Research is currently compiling industry data from the NCBVA “Cost of Doing Business” benchmarking survey. Mackay will speak on “Pathways to Profitability,” using results from the NCBVA Cost of Doing Business study. “Burial vault companies need some guidelines to get through today’s turbulent times,” said Mackay. “This session will review the results of the NCBVA profitability performance, with particular emphasis on separating high-profit performance from typical profitability in the industry. ‘Pathways to Profitability’ covers how to enhance return on investment by pushing the critical profit pressure points in your company.” A Financial Performance Report is an analysis of the financial performance of the burial vault industry, including the income statement, balance sheet, and key financial ratios. Topics covered in this session include how to increase sales without increasing expenses, the economics of gross margin improvements and the essentials of inventory control. You’ll take away an understanding of the key factors that influence profitability in the industry and reasons why the high-profit firms have become more successful. Noon – 5 p.m.

12

World of Concrete Show Floor Open to all NCBVA Attendees Las Vegas Convention Center

NCBVA.ORG l December 2011

Registration Form on page 14

*Important Program Change Incorporates FREE OSHA Training Course

Plan to be a part of the NCBVA Expo Exhibiting at the NCBVA Convention gives your company high visibility to prospective clients on the spot. NCBVA’s “Partnership Plaza” concept has exhibit tables located in the same room where all meetings take place for optimum exposure. A limited number of table-tops are available. Reservations are taken on a first-come, first-served basis. All personnel in the booth must be registered attendees. The NCBVA Expo is NOT connected with the WOC Trade Show.

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n

e,

Wednesday, January 25, 2012 Noon - 1:30 p.m. Exhibitor Luncheon 7:30 - 9:00 a.m.

Buffet Breakfast & Exhibitor Visits 1:30 - 2:30 p.m.

Dismantle Display Tables

1:30 - 5 p.m.

World of Concrete Show Floor Open to All NCBVA Attendees

5:45-6:45 p.m.

Closing Reception

6:45 p.m.

Busses depart for Terry Fator Show Mirage Hotel

7:30 - 9:00 p.m.

Las Vegas Hit Show, Terry Fator, Ventriloquism in Concert*

9:00 - 10:00 a.m. NCBVA Annual Meeting 10 a.m. - Noon

Program* Crane Rigging and Signaling Course Ron Overton Overton Safety Training

In an effort to assist burial vault manufacturers to comply with the latest OSHA mobile crane regulations, the convention program has been changed to incorporate a very special training course. Ron Overton of Overton Safety Training, Aloha, OR will conduct the OSHA-required Crane Rigging and Signaling Course and provide participants with the opportunity to teach it at their own firms. Burial vault manufacturers are required now to have OSHA-qualified signalers and riggers on their staffs if operating mobile cranes. Fines for non-compliance could exceed $20,000. The Train-the-Trainer Course, normally taught at a cost of $795.00 per person, will be offered FREE to registered attendees. There is a limit of one training kit per company. After completing the course, participants will be provided with enough books, handouts and other materials to present the course to nine other people at their respective companies. The course replaces the originally scheduled sales program by Richard Farrell.

As a successful headliner on the Las Vegas Strip, Terry Fator captures the hearts and funny bones of America with Terry Fator: Ventriloquism in Concert. Fator has performed his flawless impressions of celebrities for more than 32 years. From comedy clubs to corporate events, he toured throughout the country until his “overnight success” when he won the 2007 “America’s Got Talent” competition on NBC. Without moving his lips, Fator leaves audiences stunned with comedy, celebrity singing impressions and unparalleled ventriloquism, all backed by a live band. He brings to life the idiosyncrasies of characters, including Winston, the Impersonating Turtle, the loveable Emma Taylor and the newest addition, Berry Fabulous, a flamboyantly happy character. With comedic banter and hilarious takes on musical superstars such as Cher, Guns N’ Roses, Garth Brooks, Gnarls Barkley and more, Terry Fator: Ventriloquism in Concert is a one-of-a-kind entertainment experience, Tickets are available to all full convention registrants at no additional charge. Seating on a first-come first-served basis. *This show replaces the originally scheduled Jersey Boys Concert, which closed early. Continued December 2011 l NCBVA.ORG

13

NCBVA Annual Convention & Exposition

LAS VEGAS HILTON HOTEL 3000 Paradise Rd. Las Vegas, NV 89109

Concurrent with World of Concrete

January 23 - 25, 2012 ,AS 6EGAS (ILTON (OTEL s ,AS 6EGAS .EVADA

Registration Form Name of Company_________________________________________________________

The Las Vegas Hilton, host hotel for the NCBVA Convention, is the closest hotel to World of Concrete.

Mailing Address __________________________________________________________

NCBVA ROOM RATE: $145 per night (single/double)

City, State, Zip Code _______________________________________________________ Telephone Number _________________________ Fax Number____________________ E-Mail Address: ______________________________________________

Registration fees per person (Indicate number of registrants per rate. Use adult rate for children 12 and older.) Each registrant receives a FREE oor pass to WOC Exhibit Hall!

Member Adult Member Spouse/Guest Member’s Child (under 12) Non-member* Adult Non-member Spouse/Guest Non-member’s Child (under 12)

_____x $695 _____x $695 _____x $150 _____x $795 _____x $795 _____x $150

Note: Since the Early Bird Deadline has passed, we can no longer guarantee availability or the above rate at the Hilton. For reservations at the Hilton or an alternative hotel contact the WOC Housing Bureau

1-800-221-3531 9 a.m. - 7 p.m. M-F, ET

WOC Exhibit Floor Restrictions: During normal show hours, per*Note: Non-members who join NCBVA within 30 days of the convention may apply sons 17 years-old and under will be the $100 non-member difference toward their annual dues. Or join now admitted only with parental superby requesting a membership application, and use the member rate. vision. Strictly enforced. Segway or Segway-type units are prohibited Exhibit Table ____ $495 Any registered attendee may request an exhibit table in the NCBVA main convention hall. on the show oor. All personnel in the booth must also be registered. Includes a 6-ft draped table and two chairs (tabletop displays only––no booths). Displays are NOT connected with World of Concrete.

Total Amount, Registration Fees $_____________

Registrants: (Please indicate with ** any children under 12). Nickname (for name badge)

Last Name

First Name

________________________

_________________________________

____________________

________________________

_________________________________

____________________

________________________

_________________________________

____________________

________________________

_________________________________

____________________

PAYMENT INFORMATION –– NCBVA cannot invoice for registration fees. Please include a check for payment in full or provide credit card information.

‰Check enclosed (Make check payable to NCBVA, mail with this completed form) I hereby authorize NCBVA to process my registration for the NCBVA 2012 Convention on the credit card listed below.

‰MasterCard

‰Visa

‰American Express

Card Number __________________________________Expiration Date: _________ Print Name (As It Appears on Card)________________________________________ Signature ___________________________________________________________

3PECIAL .EEDS DIETARY PHYSICAL ETC It is important to us that you enjoy NCBVA’s conference. If you have any special needs, please contact us and we will do our best to assist you.

If paying by credit card, you may fax this form to NCBVA’s secure FAX at 1-407-774-6751 OR MAIL REGISTRATION FORM WITH PAYMENT TO .#"6! s 0 / "OX s ,ONGWOOD &, s .#"6!

14

NCBVA.ORG l December 2011

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December 2011 l NCBVA.ORG

15

In Memoriam

G. Graham Babylon

!

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G. Graham Babylon, 93, owner of Babylon Vault Co., New Windsor, MD and longtime member of NCBVA, died on /CTOBER !CCORDING TO .#"6! ,EGAL #OUNSEL AND A personal friend J. Scott Calkins, Graham had THE RECORD OF ATTENDING MORE THAN .#"6! annual meetings. “Graham was a hands-on owner who knew every facet of the operation of his plant and services. He was a gentle man with strong religious beliefs. The industry lost a great guy in the passing of Graham,� said Calkins. Graham was also past president of the Pennsylvania Burial Vault Association, and a charter member of the Tri-County Funeral Directors !SSOCIATION (E ESTABLISHED "ABYLON 6AULT #O IN WITH his father and brother. He was charter member and president of the Carroll County Baseball Old Timers Association and past president of the Frederick Touchdown Club. Other memberships included the -ASONIC ,ODGE $OOR TO 6IRTUE OF 7ESTMINSTER CHARTER member of Tall Cedars #132 of Frederick. He was a life member OF &REDERICK %LKS #LUB AND 3T 0AULgS 5NITED -ETHODIST Church, New Windsor. Graham is survived by his wife of 58 years, Mary Kathryn Warner; daughter, Donna R. Babylon of Westminster; grandsons, Ben and Max Babylon; and daughter-in-law, Kathy Babylon of California.

(GJPRQW 0HWDOOLF 3LJPHQW ,QF (;&(//(1&( ,1 0(7$//,& 3,*0(176 6KDGHV RI :DWHU %DVH 9DXOW 3DLQW

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16

NCBVA.ORG l December 2011

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LET US CUSTOM BUILD YOUR NEXT VAULT TRAILER December 2011 l NCBVA.ORG

17

Protect Your Corporate Existence By J. Scott Calkins, Esq. NCBVA Counsel

I

N THE /CTOBER .#"6! Bulletin, I discussed the three types of corporate existence and how to determine your corporate status. In quick review, the types of corporations are: a C corporation ( the traditional form and the one that has the most exibility in structuring ownership and beneďŹ ts, including liability protection of personal assets), an S corporation, and the LLC (limited liability companies). The latter two corporate options are often termed “pass-throughâ€? entities because there is no tax at the entry level. Instead, proďŹ ts or losses are passed through to the owners and reported on their individual tax returns. I would predict that most, if not all, members of NCBVA are incorporated, and that they have done so with the professional help of their local attorneys and the advice of their CPAs. The two main reasons to incorporate are (a) possible tax savings and (b) liability protection. It is important that members that are incorporated do everything they can and should do to properly run their corporations. Neglecting certain duties could lead to liability protection problems. Seven Rules to Live By The following seven guidelines should never be compromised. Adhering strictly to them will help you preserve your corporate liability protection: 1. Understand that a corporation is a business entity with an existence separate from its owners, the stockholders. 2. Maintain proper corporate records, including: the Articles of Incorporation, By-Laws, and minutes of all Directors meetings and Stockholder meetings; contracts and leases; ďŹ nancial records; employee, tax, and stock records; and any resolutions, etc. 3. Never co-mingle or mix corporate funds with the personal funds of any stockholder, director, ofďŹ cer, or anyone else. .EVER USE CORPORATE FUNDS OR ASSETS FOR ANY PURPOSE EXCEPT legitimate corporate purposes. This means it is never proper to use corporate funds or assets for the personal use of a stockholder, director or ofďŹ cer. 5. Do not do anything in the corporate name that is beyond the scope of the purpose of your corporation as stated in its Articles of Incorporation. &OLLOW THE TERMS AND CONDITIONS OF THE "Y ,AWS AND OF ANY STOCKHOLDER AGREE ment. 7. Respect your corporation. No doubt all of you follow these stated policies. This information is provided in most all accounting manuals. CPAs include these basic rules when giving professional advice to corporations. The same information is also included in numerous media articles regarding policy matters that are a must. Following these guidelines will provide you with liability protection in any confrontation or litigation that may occur. It is unwise to disregard any of these seven major items. To do so is at the peril of the corporation you want to protect.

18

NCBVA.ORG l December 2011

5 A D & Sons Vault Co. Suffolk, VA Abel Vault & Monument Co. Canton, IL American Concrete Industries Veazie, ME American Vault Co. Cleveland, OH American Wilbert Vault Corp. Forest Park, IL Arnold-Wilbert Corp. Goldsboro, NC Arrow Vault Co., Inc. Lafayette, IN Atlas Concrete Products, Inc. Orlando, FL Austin Concrete Products Dover, NH Babylon Vault Co. New Windsor, MD Badger Burial Vault Co. Eau Claire, WI Bailey Monument & Vault Co. Waycross, GA Baumgardner Products Co. Akron, OH Baxter Burial Vault Cincinnati, OH Baxter Vault Co. Baxter Springs, KS Beck Vault Co. Rome, NY Bell Vault & Monument Miamisburg, OH Brewster Vaults & Monuments Millville, NJ Brown-Wilbert, Inc. Morris, MN Brown-Wilbert, Inc. St. Paul, MN Bruns Norwalk Vault Co. St. Louis, MO Brutsche Concrete Products Battle Creek, MI Brutsche Concrete Products Benton Harbor, MI Buckeye Vault Service, Inc. Mansfield, OH C & M Precast Kerrville, TX Calumet Wilbert Vault Co. Inc. Gary, IN Capital Precast, Ltd. St. Johns, NL, Canada Carolina-Doric, Inc. Florence, SC Carolina-Doric, Inc. Snow Camp, NC Central Burial Vaults, Inc. Marlow, OK Central Burial Vaults, Inc. Oklahoma City, OK

NCBVA Certified Vault Manufacturing Plants NCBVA proudly recognizes the following companies that have a current standing in the Plant Certification Program Central Burial Vaults, Inc. Tulsa, OK Central New York Vault Co. Cortland, NY Century Vault Co., Inc. West Barnstable, MA Charleston Wilbert Summerville, SC Cheboygan Cement Products Co. Cheboygan, MI Chesapeake Burial Vault Co. Barkley, MD Christy Vault Co., Inc. Colma, CA Columbus-Beier Vaults Columbus, WI Cooper Wilbert Vault Co. Middletown, DE Cordeiro Vault Co., Inc. Vallejo, CA Costello & Company 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 Deihl Vault & Precast Co. Orangeville, PA Delaware Valley Vault Co. Blackwood, NJ DePue Wilbert Vault Savannah, GA 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 Tennessee Cowan, TN Doric Concrete Vaults Limon, CO Doric Concrete Vaults, Inc. Newton, KS Doric Manufacturing Co. Boaz, AL

Doric Mississippi, Inc. Jackson, MS Doric-South, Inc. Demopolis, AL Doric Vault of Connecticut North Haven, CT Doric Vault of Eastern NY, Inc. Hudson, NY Doric Vault of Western NY, Inc. Depew, NY Doric Vault Co. Griffin, GA 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 Flagg-Palmer Precast, Inc. Oxford, MA Florida Wilbert, Inc. Jacksonville, FL Fond du Lac Wilbert Vault Fond du Lac, WI Forsyth Bros. Concrete Prod. Terre Haute, IN Forsyth Bros. Burial Vaults Fithian, IL Fort Myers Wilbert Vault Service Fort Myers, FL Gettysburg Burial Vault Co. Gettysburg, PA Golden Eagle Vault Co. Rocky Mount, VA Grable Vault Co. Logansport, IN Graffius Burial Vault Co. Sinking Springs, PA Granite State Doric Newport, NH Gross Vault Co. Thomasville, GA Hairfield Vault Co. Hickory, NC Hardy Doric, Inc. Chelmsford, MA Harn Vault Service Massillon, OH Harris Precast La Porte, IN Hicks Industries, Inc. Davie, FL Hicks Industries, Inc. Mulberry, FL Horton Precast Girard, PA

For information on NCBVA’s exclusive Plant Inspection and Certification Program, please contact NCBVA Headquarters at 1-888-88-NCBVA or use application form on the next page.

5

Huntingburg Vault Co. Huntingburg, IN Jacson, Inc. Henderson, TX Jefferson Concrete Corp. Watertown, NY Josten Wilbert Vault Co. Sioux Falls, SD Kansas City Wilbert Grandview, MO Lake Shore Burial Vault Co. Brookfield, WI Lavaca Vault Co. Lavaca, AR Lindquist Concrete Products Ogden, UT Louisell-Davis Vault Service Chattanooga, TN Lycoming Burial Vault Co. Inc. Montoursville, PA Marion Vault Works Marion, IN Mark H. Bott Co. Ogden, UT Master Grave Service Athens, GA McDowell Doric Vault Co. Fletcher, NC Memphis Burial Vault Co. Memphis, TN Mercer Vault Company Fredericksburg, VA Milan Burial Vault, Inc. Milan, MI Minchew Concrete Products Co. Waycross, GA Minnick Services Corp. Fort Wayne, IN Montgomery Vault Co. Woodsboro, MD Montgomery Vault Co. Rockville, MD 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 Northwest PA Burial Service Cochranton, PA 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 Patriot Vault Co. Park Hills, MO Panhandle Vaults Amarillo, TX

continued . . .

December 2011 l NCBVA.ORG

19

5

NCBVA Certified Vault Manufacturing Plants (Continued)

Pennsylvania Concrete Vault Co. Greensburg, PA Perfection Vault Woodson, IL Phenix Vault Phenix City, AL Pioneer Vault, Inc. Doylestown, PA 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. Clinton, IA Roland-Wilbert Vault Co. Marion, IA Saginaw Wilbert Vault Corp. Saginaw, MI Sam Green Vault Corp. Lynchburg, VA St. Louis Wilbert Vault Co. St. Louis, MO

Saline Vault Co. Sweet Springs, MO Santeiu Vaults Inc. Livonia, MI Sexton Wilbert Corporation Bloomington, IN Sheldon Vault Co. Sheldon, IA 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 SI Funeral Services Cedar Hill, TX SI Funeral Services Gerard, PA SI Funeral Services Parsons, KS SI Funeral Services San Antonio, TX 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., Ltd. Mississauga, Ont., Canada Swan’s Concrete Products Westbrook, ME Turner Vault Company Toledo, OH Vanden Boomen Burial Vaults Inc. Appleton, WI Vanden Boomen Burial Vaults Inc. Wausau, WI Vincent & Son, Inc. Galena, IL Washington Wilbert Vault Works Inc. Laurel, MD Warga Concrete Products Inc. Fort Wayne, IN Watts Vault & Monument Co. Des Moines, IA Wayne Burial Vault Co., Inc. Indianapolis, IN Welte Vault Co. Danbury, IA West Plains Vault & Mfg. Co. Pomona, MO

5

Whitman Vault Co. Whitman, MA Wicomico Vault Co., Inc. Salisbury, MD Wieser Precast Stewartville, MN Wieser Doric Vault Co. LaCrescent, MN Wilbert Burial Vault Co. Atlanta, GA Wilbert Burial Vault Co. Waycross, GA Wilbert Burial Vault Co. Muskegon, MI Wilbert Burial Vault Co. Traverse City, MI Wilbert Services Lancaster, NY Wilbert Vaults of Houston, Inc. Houston, TX Willbee Concrete Products Jackson, MI Williams Wilbert Des Moines, IA Williams Vault Company Emporia, VA Willmar Precast Co. Willmar, MN Zeiser Wilbert Vault Co. Elmira, NY

National Concrete Burial Vault Association, Inc. Member Application for Plant Inspection Name of Plant ___________________________________________________________________________ Plant Mailing Address______________________________________________________________________ Plant Street Address_______________________________________________________________________ Plant Telephone_________________

Fax Number_______________________________________

Owner’s Name_____________________________ Evening Phone______________________________ Plant Manager/Contact Person__________________ Evening Phone_______________________________ Types of Outer Burial Receptacles Produced P Top Seals P Air Domes P Sectionals Other________________________________________________ Please return this application with full payment to: The National Concrete Burial Vault Association, Inc. P.O. Box 917525 Longwood, FL 32791 (888) 88-NCBVA &AX 20

NCBVA.ORG l December 2011

For a NCBVA member in good standing, the Plant Certification Inspection fee is $1295.

INDUSTRY NEWS ’N NOTES “Shear Madness� Raises $$ for Foundation !N IMPROMPTU MOMENT OF h3HEAR -ADNESSv HELPED RAISE FOR THE 7ILBERT &OUNdation, an organization that provides grants and resources to help children and families cope with the trauma of grief and death. The unplanned event took place during the Wilbert Manufacturers Association annual meeting when two volunteers agreed to have their heads shaven while a third had his signature beard shorn in return for donations. Chris Wood of Washington Wilbert Vault Works (Laurel, MD) and Mark Klingenberger of Wilbert Funeral Services, Inc. (Broadview, IL) received buzz cuts, while DeWayne Dills of Blairsville Wilbert Vault (Blairsville, PA) went for the clean shave. By the end of this year, the foundation will have DISTRIBUTED IN TOTAL grants, including funds for the country’s most comprehensive training program for pediatric chaplains.

2012 CALENDAR January 23-25 *NCBVA Annual Convention & Exposition Las Vegas Hilton Las Vegas, NV * Attend WOC’s exhibit free by registering for NCBVA January 23-27 *World of Concrete Las Vegas Convention Center Las Vegas, NV

Chris Wood (seated) warily eyes the clipper in the hands of newly-shaven Mark Klingenberger.

Trigard Unveils New Personal Memorial Line Trigard Memorials unveiled the new Façade™ personal memorial system at the NFDA convention in Chicago this year. According to Rich Darby, Trigard Chief Operating OfďŹ cer, “Façade ďŹ lls a need in the funeral industry for families seeking immediate, but lasting tributes. Once a funeral home has our Façade system in place, they have the ability to produce beautiful custom memorials without having to wait for personalization.â€? Trigard has made an effort to maintain one theme at its booth throughout the years––to help families see the value in celebrating a life.

We Want to Hear From You!! We at the National Concrete Burial Vault Association Bulletin would love to hear from you. Please 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, 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. Send to JAN CAMCO BIZ

March 8-10 Casket & Funeral Supply Association of America Winter Seminar Omni La Mansion del Rio San Antonio, TX March 19-22 Int’l. Cemetery, Cremation & Funeral Association (ICCFA) Annual Convention Mandalay Bay Resort & Casino Las Vegas, NV April 19-21 Order of the Golden Rule Annual Conference & Supplier Showcase Renaissance Capital View Hotel Arlington, VA April 27-29 NFDA Professional Women’s Conference Crowne Plaza Hotel Fort Myers, FL December 2011 l NCBVA.ORG

21

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

Dues Schedule P Manufacturer Member Dues are based on total units sold at this location. Please check appropriate level: P 1-999 Units .........$225 P ......... P ......... P ......... P AND MORE.....

APPLICATION FOR MEMBERSHIP Key Contact____________________________________Nickname_____________ Title ______________________________________________________________ Company Name _____________________________________________________ Street Address _______________________________________________________ City _____________________ State _______________ Zip __________________ Phone ___________________________ Fax ______________________________ E-mail ____________________________________________________________ Company Web Site ___________________________________________________

P Associate Member..... P Franchise Group........

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

P Check is enclosed Please charge my P Visa P MasterCard

P Amex

Account #_____________________ Expiration date _________________

Mailing Information NCBVA P.O. Box 917525 Longwood, FL 32791 (888) 88-NCBVA &AX www.ncbva.org

P 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 P Burial Vault Manufacturer P Crematory

P Funeral Director P Cemetery

P Doric P Con-O-lite

P Wilbert P Other

P Eagle P Trigard P Provide Graveside Services

P Metal Vaults Offer sizes for

P Plastic Vaults P Fiberglass Vaults P Children P Adults P Oversize

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

P 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 that govern the National Concrete Burial Vault Association. Signature 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 cemetery’s 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. 22

NCBVA.ORG l December 2011

December 2011 l NCBVA.ORG

23

NCBVA National Concrete Burial Vault Association, Inc. 0 / "OX s ,ONGWOOD &,

RETURN SERVICE REQUESTED

National Concrete Burial Vault Association, Inc. 0 / "OX s ,ONGWOOD &, Wishing you peace and health at this holiday season

Presorted Standard US POSTAGE PA I D MID FL, FL 0%2-)4 ./

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