The Cemetery Care Act form is the official annual reporting document required under 765 ILCS 835 for all cemetery operators in Illinois. Filing it each year demonstrates that the cemetery is properly funded, maintained, and operating in compliance with state law.
Any individual, company, religious organization, or municipality that owns or operates a cemetery in Illinois must submit this annual report to the Illinois Office of the Comptroller. The requirement applies to privately owned memorial parks, municipal and county cemeteries, and church or fraternal organization burial grounds. Even small operations with fewer than 50 lots must file if they accept payments for future interment rights.
The report is organized into three main areas. First, it accounts for the permanent care fund – the trust account that Illinois law requires every cemetery to maintain from lot sale proceeds. Second, it documents operational activity: interments performed during the year by burial type, new lots sold, and remaining capacity. Third, it captures the cemetery’s overall financial position, including total assets and outstanding obligations. For related annual filings, see our annual report form and the cemetery bond application used to satisfy state bonding requirements.
Cemetery operators who fail to file on time or submit inaccurate information risk license suspension, civil penalties, and state audit proceedings. The Illinois Comptroller’s office reviews all submissions and cross-references permanent care fund balances against lot sale records. Maintaining accurate internal records throughout the year makes the annual filing process significantly easier.
| Question | Answer |
|---|---|
| Form Name | Cemetery Care Act Form |
| Form Length | 11 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 2 min 45 sec |
| State | Illinois |
| Filing Deadline | April 1 (annually) |
| Issued By | Illinois Office of the Comptroller |
| Other names | filing a paper annual report in il, illinois report cemetery, how to illinois comptroller cemetary report, illinois cemetery care act |