Township s Role in Indigent Burials

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1 Township s Role in Indigent Burials PRESENTED TO: OHIO TOWNSHIP ASSOCIATION WINTER CONFERENCE FEBRUARY 2014 FRANK D. HATFIELD Associate fhatfield@fishelhass.com ATTORNEYS AT LAW Leaders in Employment Law and Beyond FISHELHASS.COM Fishel Hass Kim Albrecht LLP 400 S. Fifth Street, Suite 200 Columbus, Ohio P (614) F (614) This material is intended solely for informational and presentation purposes only and in no way should be construed as offering or providing legal advice.

2 Township s Role in Indigent Burials OTA Winter Conference February 2014 Frank Hatfield is an Associate with the Columbus Firm of Fishel Hass Kim Albrecht LLP. Frank graduated Order of the Curia from Capital Law School, with a concentration in Labor and Employment Law and a dual undergraduate degree in Human Resources Management and Business Administration. Frank has experience representing public and private employers in all areas of labor and employment including contract negotiations, mediation, conflict resolution and arbitration. He has several years of experience in Human Resources Management and extensive knowledge of labor and employment law. Frank has represented employers before State and Federal courts and administrative agencies pertaining to personnel matters including the Ohio Civil Rights Commission, Unemployment Compensation Review Commission, Bureau of Workers Compensation, and State Personnel Board of Review. Fishel Hass Kim Albrecht LLP ( FHKA ) is a mid-sized Columbus, Ohio, based law firm. FHKA s purpose is to provide high-quality, affordable legal services to public and private sector clients. Today, FHKA represents well over two hundred public sector clients throughout the State of Ohio. We represent municipalities, boards, commissions, agencies, and office-holders in over sixty-five of Ohio s eighty-eight counties. Our client base varies from large metropolitan cities to villages, and from rural areas to the suburbs along with large and small counties. Additionally, the firm provides services that promote the development of systems and human resource management in the private sector. Our strength and continuous growth is reflected in our ability to remain on the cutting edge of our traditional areas of practice, while expanding our services to encompass the ever-changing areas of the law impacting our clients. FHKA began with a pro-management philosophy; that same philosophy has carried forward to the present. The firm s strength and diversity stems from, and is maintained by, the strength and diversity of our staff. Our attorneys hail from a wide variety of backgrounds, from rural farm communities to large cities. Our perspectives and ideology are similarly varied. This diversity is perhaps best reflected in FHKA s community involvement. Our attorneys serve leadership roles in, and are active members of, their churches and temples. They volunteer in a wide variety of community activities including public and private school programs, Children s Hospital, assisted living communities, numerous youth activities, humane societies, museums, art galleries, and community centers. This diversity allows us to successfully interact with a wide range of individuals as well as to analyze and address legal issues and problems from many perspectives. FHKA was recognized as one of the 2013 U.S. News-Best Lawyers in areas of Employment Law-Management, Labor Law-Management and Litigation-Labor & Employment. Additionally, several attorneys in the firm have been recognized by their peers as Super Lawyers and Best Lawyers for their outstanding work in areas of Employment and Labor Law and Litigation. Firm Profile Fishel Hass Kim Albrecht LLP (614) Telephone 400 S. Fifth Street, Suite 200 i (614) Facsimile Columbus, Ohio

3 Township s Role in Indigent Burials OTA Winter Conference February 2014 TABLE OF CONTENTS PAGE NO. A. Unclaimed Body...3 B. Death Is Costly, But Townships And Other Governmental Entities Are Obligated To Dispose Of The Indigent...4 Statement Of Expenses Incurred In Burial Of Indigent...5 News Article - Funeral Costs For The Indigent Fall To Funeral Homes, Local Governments...9 News Article - People Who Die In Poverty Will Be Cremated, Not Buried, City Says...11 Ohio Township Association Model Policy & Burial Application...12 Fishel Hass Kim Albrecht LLP (614) Telephone 400 S. Fifth Street, Suite 200 ii (614) Facsimile Columbus, Ohio

4 BURIAL OF INDIGENT INDIVIDUALS A. Legislative Happenings 1. R.C Amendments to Ohio Revised Code Section 9.15 took effect September 29, The statute now allows for metal grave markers and defines the term indigent person. Both amendments are of assistance to Townships. Metal grave markers honor indigent citizens, but at a lower cost than that of a stone or concrete marker. Defining the term indigent person eliminates confusion and inconsistency relative to a township s obligation to dispose of an indigent person. Below is the current version of R.C with amendments highlighted: R.C (C) If the person was an inmate of a correctional institution of the county or a patient or resident of a benevolent institution of the county, the person had no legal residence in the state, or the person's legal residence is unknown, the superintendent shall cause the person to be buried or cremated at the expense of the county. Such officials shall provide, at the grave of the person or, if the person's cremated remains are buried, at the grave of the person's cremated remains, a metal, stone, or concrete marker on which the person's name and age, if known, and date of death shall be inscribed. A political subdivision is not relieved of its duty to bury or cremate a person at its expense under this section when the body is claimed by an indigent person. As used in this section, indigent person means a person whose income does not exceed one hundred fifty per cent of the federal poverty line, as revised annually by the United States department of health and human services in accordance with section 673(2) of the Omnibus Budget Reconciliation Act of 1981, 95 Stat. 511, 42 U.S.C. 9902, as amended, for a family size equal to the size of the person's family. 2. Ohio Cemetery Law Task Force Pursuant to Section of Am. Sub. H.B. 59 of the 130th General The act establishes the Ohio Cemetery Law Task Force to develop recommendations on modifications of Ohio laws relating to cemeteries. The Task Force is to consist of the following 11 members: a representative of local government, other than townships, appointed by the President of the Senate; a representative of the Ohio Township Association appointed by the President of the Senate; a representative of Native Americans appointed by the President of the Senate; a representative of private cemeteries appointed by the Speaker of the House of Representatives; a representative of the Ohio Historical Society appointed by the Speaker; a representative of archeologists appointed by the Speaker; a representative of the Ohio Genealogical Society appointed by the Governor; a representative of the Ohio Cemetery Dispute Resolution Commission appointed by the Governor; a representative of the Division of Real Estate and Professional Licensing in the Department of Commerce appointed by the Governor; a representative of the Department of Transportation appointed by the Governor; and a representative of the Department of Natural Resources appointed by the Governor. The list of Appointees can be found at: 3

5 The Task Force must issue a report of its recommendations to the President of the Senate, the Speaker of the House, and the Governor not later than September 29, The Task Force ceases to exist upon submitting its report. B. Unclaimed Body. R.C When the body of a dead person is found in a township or municipal corporation, and such person was not an inmate of a correctional, benevolent, or charitable institution of this state, and the body is not claimed by any person for private interment or cremation at the person s own expense, or delivered for the purpose of medical or surgical study or dissection in accordance with R.C , it shall be disposed of as follows: 1. Township s Dead Person - If the person was a legal resident of the county, the proper officers of the township or municipal corporation in which the person s body was found shall cause it to be buried or cremated at the expense of the township or municipal corporation in which the person had a legal residence at the time of death. 2. Not the Township s Dead Person - The County who finds the unclaimed body still must bury or cremate it, but it can bill the person s home township. A statement of expenses relative to costs incurred when burying a non-resident unclaimed body is attached to this outline. R.C expressly provides that if the deceased had a legal residence in any other county of the state at the time of death, the superintendent of the county home of the county in which such body was found shall cause it to be buried or cremated at the expense of the township or municipal corporation in which the person had a legal residence at the time of death. 3. County s Dead Person If - If the person was an inmate of a correctional institution of the county or a patient or resident of a benevolent institution of the county, the person had no legal residence in the state, or the person s legal residence is unknown, the superintendent shall cause the person to be buried or cremated at the expense of the county. 4. Marker is a Must and You Cannot Bill an Indigent Person - Pursuant to R.C. 9.15, a metal, stone or concrete marker shall be put at the site of the person s grave or remains. The person s name and age, if known, and date of death shall be inscribed. A political subdivision is not relieved of its duty to bury or cremate a person at its expense under this section when the body is claimed by an indigent person. However, R.C does not authorize an indigent person to claim a body, make independent arrangements for a private funeral, and have the bill sent to the political subdivision, nor does it require a political subdivision to pay a bill submitted in such circumstances. O.A.G Put this Dead Person on the Governor s Tab: R.C Burial or cremation expense - The state shall bear the expense of the burial or cremation of an indigent resident who dies in a state institution operated by the department of developmental disabilities under R.C or in a state correctional institution if the body is not claimed for interment or cremation at the expense of friends or relatives or is not delivered for anatomical purposes or for the study of embalming in accordance with R.C The managing officer of the institution shall provide at the grave of the person or, if the person s cremated remains are 4

6 buried, at the grave of the person s cremated remains, a metal, stone, or concrete marker on which shall be inscribed the name and age of the person and the date of death. 6. You Can t Get a Tax Deduction, but You Can Donate the Body to Science - R.C provides a board of township trustees with an alternative method by which to dispose of an unclaimed body of a deceased person. Specifically, a board of township trustees may dispose of the unclaimed body of a deceased person in accordance with either R.C or R.C Accordingly, in lieu of burying or cremating the unclaimed body of a deceased person pursuant to R.C. 9.15, a board of township trustees may deliver the body to a college or the Board of Embalmers and Funeral Directors in accordance with R.C See: 2012 O.A.G Still Your Dead Person, Even If You Don t Want To Claim Him: a. When an indigent individual, having no legal residence in the state, dies in a transient bureau and his body is not claimed by any person for private interment, or delivered for the purpose of medical or surgical study or dissection according to the provisions of R.C , the indigent individual will be buried at the expense of the county O.A.G b. A person who lived in a certain place in a county for one year with the intention of making that place his home, and died in that place, was a legal resident of such place within the purview of R.C even though at the time of death he may have been receiving poor relief from another county; and such person should have been buried in accordance with the provisions of division (A) of that section O.A.G c. When an indigent person who is receiving poor relief dies in county of his residence, it is duty of township trustees of township in which his body is found to bury same at expense of township in which such person had a legal residence at time of his death, unless such body is claimed by some person for private interment at his own expense, or delivered for purpose of medical or surgical study or dissection in accordance with provisions of R.C O.A.G d. When an individual deemed to be incompetent is sent to a convalescent home in a county other than the one in which he resides or was adjudged incompetent, his burial expenses shall be paid by the municipality or township in which he had his legal residence at time of death. O.A.G C. Death is Costly, But Townships and Other Governmental Entities are Obligated to Dispose of the Indigent. 1. The proceeds of bonds issued by a county and distributed to cities or townships shall be expended by such townships or municipal corporations for the burial of indigents as provided for by the Ohio Revised Code. There is a statutory duty of support, including the payment of reasonable funeral and burial expenses, for a spouse or a minor child. See R.C ; Davis-Turner Funeral Home, Inc. v. Chaney, 61 Ohio Misc. 2d 82, 573 N.E.2d 1242 (Wilmington Mun. Ct. 1991). No statute imposes upon any other relative the duty to pay for burial. In the instant case, the decedent was not a minor and there does not appear to be a 5

7 spouse. Indigency of the family is relevant in that, under the final sentence of R.C. R.C. 9.15, an indigent person may claim a body without relieving a political subdivision of the duty to bury the body. See 1995 Op. Att y Gen. No Assets of the deceased person may be applied to the funeral and burial expenses as provided in R.C See O.A.G The state relief commission may not authorize the expenditure for such purpose of any of the other funds provided by law to be credited to the county poor relief excise tax fund or to the county emergency relief fund O.A.G Regardless of where death occurred, if the body of a dead person is located in Ohio and is not claimed, and if the decedent is not eligible for burial assistance then the decedent s body must be buried at public expense pursuant to ORC (**Former R.C Recodified as R.C Pursuant to 2007 HB ). 4. A township may legally contract for burial of a deceased indigent person who was a resident of a village in township. Williamsburg Tp. v. Maham (Clermont 1935) 32 N.E.2d 451, 20 Ohio Law Abs. 315, 4 O.O According to R.C. 9.15, the obligation to pay burial expenses for the resident of a municipal corporation located within a township rests with the municipal corporation, rather than the township. O.A.G If the body of a dead person is claimed as a loved one by an indigent person pursuant to R.C. 9.15, a political subdivision is not relieved of any duty it may have to bury the person at the expense of the subdivision in accordance with R.C O.A.G It is a question of fact whether a particular individual is claiming the body of a dead person for private interment at his own expense pursuant to R.C or is an indigent person simply claiming the body of as that of a loved one, without the intent or ability to pay for private interment. O.A.G R.C permits a political subdivision to cooperate with an indigent person who claims the body of a loved one by causing the decedent to be buried at the expense of the political subdivision in a manner that, to the extent reasonably possible within appropriate financial limitations, is consistent with the preferences and sensibilities of the claimant. O.A.G Have an Objective Process. Townships are wise to implement an objective process for burying deceased indigent residents. A good resource is the Ohio Township Association which prepared a Model Policy and Application for Indigent Burial. (See Appendix). 10. It is the duty of the board of county commissioners to pay the burial expenses of indigent county charges, and in the discharge of this duty the commissioners may provide burial lots in public or private cemeteries, or may set aside a part of the real estate, upon which the county home is situated, as a burial ground for such deceased persons O.A.G For the reader s convenience, the current statute is stated throughout this outline even though original sources may have cited the previous Ohio Revised Code Provision. 6

8 11. Where an indigent person is a legal resident of the county, the expense of the burial of such person should be paid by the township in which he had a legal residence at the time of his death; but if such person was also a legal resident of a municipal corporation, the expense of his burial should be paid by the municipal corporation and not by the township wherein such corporation is situated O.A.G. p R.C The state shall bear the expense of the burial or cremation of an indigent patient who dies in a hospital if the body is not claimed for interment or cremation at the expense of friends or relatives, or is not delivered for anatomical purposes or for the study of embalming in accordance with O.R.C The managing officer of the hospital shall provide at the grave of the patient or, if the patient s cremated remains are buried, at the grave of the patient s cremated remains, a metal, stone, or concrete marker on which shall be inscribed the name and age of the patient and the date of death. 13. Option for Veterans: R.C The board of county commissioners shall require the veterans service commission, upon application and with the approval of the family or friends of the deceased, to contract, at a fair and reasonable price, with the funeral director selected by the family or friends, and cause to be interred or cremated in a decent and respectable manner the body of any veteran, or the parent, spouse, or surviving spouse of any such veteran, who dies without the means to defray the necessary funeral or cremation expenses. Such a burial may be made in any cemetery or burial ground within the state, other than those used exclusively for the burial of paupers and criminals. 14. Townships are more frequently opting for cremation. For example the Toledo Blade recently reported that the Sylvania City Council has revised its code that deals with cemetery burials to implement a cremation-only program for Sylvania city residents who die in poverty. The change was motivated by the ever increasing cost of headstones. (See attached Toledo Blade Article) 15. Indigent People Not Pets Chapter 517 contemplates the burial of persons, not animals, in Township cemeteries. The disinterment of a dog from a burial plot in a cemetery operated by a township was the appropriate remedy in a suit brought by the owners of other plots in the cemetery against the township trustees and the owners of plot in which dog was buried. The owners of the plot in which the dog was buried alleged that other animals were buried in the cemetery and that disinterment of the dog would not make the cemetery free of animal remains. See Shields v. Karns (Logan 1993) 87 Ohio App.3d 474, 622 N.E.2d 673, dismissed, jurisdictional motion overruled 67 Ohio St.3d 1478, 620 N.E.2d

9 Statement of Expenses Incurred In Burial of Indigent 2 To [name and address]: The following is a statement for expenses, for which this township is entitled to reimbursement, incurred in the burial of [name], a deceased indigent. The deceased was found in this township but was a legal resident of [ ] Township, and was not an inmate of a correctional, benevolent, or charitable institution of this state. The body was not claimed by any person for private interment or cremation, or delivered for the purpose of medical or surgical study or dissection pursuant to law. [Item] [$ ] [Item] [$ ] [Continue as necessary] Total [$ ] We certify the foregoing account to be just and reasonable. Supporting vouchers and receipts are attached. [Date] Board of Trustees of [ ] Township, [ ] County, Ohio Trustee [repeat as needed] 2 Oh. Township. L. 73:7 8

10 Urbana Daily Citizen 5/16/ :42:00 PM Funeral Costs For The Indigent Fall To Funeral Homes, Local Governments Jim Painter, Staff Writer As the area works toward a recovery from financial downturns over the past few years, local funeral directors continue to see downward trends unseen by most people. The number of final arrangements for indigent people who die in Champaign County is growing. Although directors receive some governmental remuneration, the tradition of passing a sizable portion of the costs on to local funeral home owners continues. Services for the indigent in Champaign County have grown over the past five years, according to several local officials. Depending on the location of a nursing home facility that accepts Medicare, rural locations can be more heavily impacted than their city counterparts. Also, according to state law, the indigent burial rules apply to anyone who dies in a hospital, a state correctional facility or a state institution operated by the Department of Developmental Disabilities. The Veterans Service Commission must also supply such service to any indigent veteran, or the parent, spouse or surviving spouse of a veteran. As a rule, local government entities pay the funeral home $800 for each indigent service. The arrangement is a direct cremation with no visitation or formal service. Up until July 1, 2001, funeral directors were under more stringent and costly guidelines. Then, the state would pay $800 for each funeral, but required burial services incurring the cost of a casket, a grave site (and its preparation) and a stone marker. That program was abolished when state officials were forced to move additional tax dollars into education. The financial burden was shifted to local cities, villages and townships, for the $800 fee, according to a 2001 report from the Ohio Funeral Directors Association. However, directors say each death has its own circumstances. Dealing with when and where the death occurred, the number of employees needed for transport, and how soon they can proceed with the cremation, are all costs paid by directors. Wayne Smith, co-owner of Walter and Smith Funeral and Cremation Services in Urbana, said costs for such a death would increase if it occurred at midnight when employees are off duty, then called in. If a situation calls for removal through a narrow stairway from an upper floor or a person of larger than average girth, up to four people have been used to respectfully retrieve a deceased person. Smith said most indigent burial situations involve an elderly person who lived through the early depression years in the 1930s, and were most likely out of work in their later years. Some may not have close relatives, which are considered to be a spouse or child, in their lives when they meet their demise. Regulations regarding identification of the deceased, obtaining a death certificate and cremation approval, all factor into how soon directors can begin the process. 9

11 Smith said most times families will plan a memorial service at the site of the interment. Smith said he has always had a family member claim the ashes, but if not, larger cemeteries have a mausoleum that allows the ashes to be placed, at an additional cost. Not many of the (indigent) families have any cemetery space purchased so they have no place to bury. However, I have found that some friend or family have donated grave space and the cremated remains were buried, Smith said. According to Smith, his funeral service has had up to five indigent arrangements per year. Minimum charges for the indigent cremation average $1,695, he said. David Vernon, co-owner of Vernon Family Funeral Homes in Urbana, Mechanicsburg and North Lewisburg, said one of his facilities is located near nursing homes. He reported 12 indigent burials were handled by the North Lewisburg facility in Vernon said the entity of the place of death is responsible for such final arrangements. Regardless of where they may have been a longtime resident, if their legal residence is the nursing home, that local government is required to make the $800 payment and supply a burial location, if the ashes go unclaimed. He said government officials have a hard time budgeting for such costs. Regardless of how many pass away under those circumstances, villages and townships are required to pay. Urbana City Prosecutor Skip Weithman was able to provide dollar figures, but not the number of burials the city has provided since He said the city is not always billed for the entire $800 maximum. In 2007, the city paid out $3,725; in 2008, $2,012; in 2009, $3,428; in 2010, $3,200; in 2011, $1,446; and, $800 during the first quarter of Weithman and Champaign County Prosecutor Nick Selvaggio are responsible for determining if a surviving spouse is also indigent. Children and other family members are not responsible for the funeral debt unless they sign paperwork indicating they intend to pay for the services. Following a spouse s application to the public entity, officials will look into the final will and assets of the deceased and surviving spouse. If there is no surviving spouse, the funeral home director applies for the payment. If the funeral directors are misled regarding the ability to pay, legal steps can be taken to seize assets for payment. As rigid as the process may sound, most cases are simply impoverished people having little contact with family, if they have any at all. Smith and Vernon both say regardless of the deceased s situation, everyone is due respect at the end of their life. The directors do not provide full paid newspaper obituaries, but Smith will supply various media a small death notice listing the person s name, date of death and if any memorial service is planned. 10

12 Vernon said, Everybody needs a dignified ending to their lives. If a person has no one, we do what we can to find someone and let them know who has deceased. Smith said, Funeral directors have always felt everybody deserves a respectful service. This is a way we can give to those less fortunate. Jim Painter can be reached at jpainter@urbanacitizen.com. The Blade People Who Die In Poverty Will Be Cremated, Not Buried, City Says By Natalie Trusso Cafarello, Blade Staff Writer The Sylvania City Council has revised its code that deals with cemetery burials to implement a cremation-only program for Sylvania city residents who die in poverty. Before the unanimous vote by council at its recent meeting, law director Jim Moan said that in the past several months the city has buried several people who were residents, however three died outside of the city limits, some as far as Cleveland, he said. Those incidents, combined with restricted space at the city s municipal cemeteries and the cost of a headstone, caused the administration to review and revise its ordinance, which was created in Although the cost of cremation is $700, which is close to burial costs, Mr. Moan said that headstones are an additional expense for burials, thus the administration proposed to move to an all-cremation program. The code does mandate that burial arrangements are made in accordance to one s faith, specifically if cremations are forbidden. The code mandates that the city provides financial assistance to indigent residents if they die in city or elsewhere. Contact Natalie Trusso Cafarello at: or ntrusso@theblade.com 11

13 Model Policy for Defining Indigent for Purposes of Burial at Township s Expense Generally: The purpose of this policy is to ensure compliance with Ohio Revised Code 9.15(C) which mandates that a township must bury or cremate a body at the township s expense when the body is claimed by an indigent person. ORC 9.15(C) defines indigent person as someone whose income does not exceed 150% of the federal poverty line when adjusted to the correct family size. This policy provides guidelines intended for use by the Township Board of Trustees when determining indigency status for the person claiming the body of a deceased person residing within the township. The guidelines below adhere to Ohio s indigency determination as set forth in ORC 9.15 and federal poverty threshold criterion. Upon examination of the indigent person s financial and familial data (in conformance with the guidelines below), the Board shall make a determination as to whether the claimant is indigent. 1) If the Application meets all requirements, Township shall bury or cremate the body of the indigent deceased; 2) If the Application meets all requirements, and the body of the indigent deceased is claimed for purposes of a private burial and the claimant attests in writing that he/she is solely responsible for and will pay all costs associated with burial of the indigent deceased, Township shall pay for the costs attributed to cremation or burial not to exceed $ as provided in the township s indigent burial policy, if applicable, and supply an appropriate marker with proper inscriptions as required by ORC Claimant s Indigency Status: When determining indigency status of the person claiming the deceased s body, Township Board of Trustees shall consider gross income of all household members, minus the wage or salary income earned by dependent minors under 18 years of age. Gross income includes: - Wages and earnings from employment, interest, annuities, pensions, Social Security, retirement, employment disability, public assistance, Supplemental Security Income (SSI), alimony, child support, unemployment benefits, Workers Compensation, and any other indirect income; o Do not incorporate noncash benefits, i.e. food stamps and housing subsidiaries, or capital gains and losses o Calculate wages before taxes The definitions set forth in Attachment A apply to this policy. 12

14 Claimant shall provide Township with the number and age of claimant s dependents. Claimant shall provide documentation of income. Limitations: The Township shall not be responsible for burying or cremating any body found within Township, which is claimed by a person not found to be indigent. All expenses made by a non-indigent claimant shall be paid for by the claimant. When the claimant is determined to be indigent, the manner of cremation, burial, and aspects thereof shall be solely the decision of Township and in accordance with ORC An indigent person claiming a body may not make independent funeral arrangements and have the bill submitted to Township. Should this occur, Township is not liable for costs under these circumstances. Public Records Notification: Some of the records submitted by claimants, as part of the indigency determination process, may be confidential and not a public record under applicable State and Federal Law. Township will consult with legal counsel prior to releasing any such documents to third parties. 150% of the Federal Poverty Guidelines Size of Household Income Limit Yearly 1-Person $17,235 2-Person $23,265 3-Person $29,295 4-Person $35,325 5-Person $41,355 6-Person $47,385 13

15 ***For households with more than six members, add $6,030 per member for twelve months. 14

16 Attachment A Definitions The following definitions are taken from the US Census Bureau. Income Income consists of the following 23 components: 1. Earnings (wages, salaries, and self-employment income) 2. Interest income 3. Dividend income 4. Rents, royalties, estate, and trust income 5. Non-government retirement pensions and annuities 6. Non-government survivor pensions and annuities 7. Non-government disability pensions and annuities 8. Social Security 9. Unemployment compensation 10. Workers' compensation 11. Veterans' payments other than pensions 12. Government retirement pensions and annuities 13. Government survivor pensions and annuities 14. Government disability pensions and annuities 15. Public assistance (includes TANF and other cash welfare) 16. Supplemental Security Income (SSI) 17. Veterans' pensions 18. Government educational assistance 19. Non-government educational assistance 20. Child Support 21. Alimony 22. Regular contributions from persons not living in the household 23. Money income not elsewhere classified Income does not include the following: 1. Noncash benefits (such as food stamps and housing subsidies) 2. Capital gains or losses Household A household consists of all the people who occupy a housing unit. A house, an apartment or other group of rooms, or a single room, is regarded as a housing unit when it is occupied or intended for occupancy as separate living quarters; that is, when the occupants do not live with any other persons in the structure and there is direct access from the outside or through a common hall. A household includes the related family members and all the unrelated people, if any, such as lodgers, foster children, wards, or employees who share the housing unit. Household, Size of The term "size of household" includes all the people occupying a housing unit. "Size of family" includes the family householder and all other people in the living quarters who are related to the householder by birth, marriage, or adoption. "Size of related subfamily" includes the husband and wife or the lone parent and their never-married sons and daughters under 18 years of age. If a family has a related subfamily among its members, the size of the family includes the members of the related subfamily. 15

17 Alimony Includes all periodic payments people receive from ex-spouses. Alimony excludes one-time property settlements. Child Support Includes all periodic payments a parent receives from an absent parent for the support of children, even if these payments are made through a state or local government office. Dividends Includes income people receive from stock holdings and mutual fund shares. Does not include capital gains from the sale of stock holdings as income. Earnings The Census Bureau classifies earnings from longest job (or self-employment) and other employment earnings into three types: 1.) Money wage or salary income is the total income people receive for work performed as an employee during the income year. This category includes wages, salary, armed forces pay, commissions, tips, piece-rate payments, and cash bonuses earned, before deductions are made for items such as taxes, bonds, pensions, and union dues. 2.) Net income from nonfarm self-employment is the net money income (gross receipts minus expenses) from one s own business, professional enterprise, or partnership. Gross receipts include the value of all goods sold and services rendered. Expenses include items such as costs of goods purchased, rent, heat, power, depreciation charges, wages and salaries paid, and business taxes (not personal income taxes). In general, the Census Bureau considers inventory changes in determining net income from nonfarm self-employment; replies based on income tax returns or other official records do reflect inventory changes. However, when respondents do not report values of inventory changes, interviewers will accept net income figures exclusive of inventory changes. The Census Bureau does not include the value of saleable merchandise consumed by the proprietors of retail stores as part of net income. 3.) Net income from farm self-employment is the net money income (gross receipts minus operating expenses) from the operation of a farm by a person on their own account, as an owner, renter, or sharecropper. Gross receipts include the value of all products sold, payments from government farm programs, money received from the rental of farm equipment to others, rent received from farm property if payment is made based on a percent of crops produced, and incidental receipts from the sale of items such as wood, sand, and gravel. Operating expenses include items such as cost of feed, fertilizer, seed, and other farming supplies; cash wages paid to farmhands; depreciation charges; cash rent; interest on farm mortgages; farm building repairs; and farm taxes (not state and federal personal income taxes). The Census Bureau does not include the value of fuel, food, or other farm products used for family living as part of net income. In determining farm self-employment income, the Census Bureau considers inventory changes in determining net income only when they are accounted for in replies based on income tax returns or other official records which reflect inventory changes; otherwise, the Census Bureau does not take inventory changes into account. Educational assistance Includes Pell Grants; other government educational assistance; any scholarships or grants; or financial assistance students receive from employers, friends, or relatives not residing in the student s household. Financial Assistance from Outside of Household Includes periodic payments people receive from nonhousehold members. This type of assistance excludes gifts or sporadic assistance. 16

18 Interest Includes payments people receive (or have credited to accounts) from bonds, treasury notes, IRAs, certificates of deposit, interest-bearing savings and checking accounts, and all other investments that pay interest. Other Income Includes all other payments people receive regularly that are not included elsewhere on the questionnaire. Some examples are state programs such as foster child payments, military family allotments, and income received from foreign government pensions. Pension or Retirement Includes payments people receive from eight sources: companies or unions; federal government (Civil Service); military; state or local governments; railroad retirement; annuities or paid-up insurance policies; individual retirement accounts (IRAs), Keogh, or 401(k) payments; or other retirement income. Public Assistance or Welfare Payments Includes cash public assistance payments low-income people receive, such as aid to families with dependent children (AFDC, ADC), temporary assistance to needy families (TANF), general assistance, and emergency assistance. Rents, Royalties, and Estates and Trusts Includes the net income people receive from the rental of a house, store, or other property, receipts from boarders or lodgers, net royalty income, and periodic payments from estate or trust funds. Social Security Includes social security pensions and survivors benefits and permanent disability insurance payments made by the Social Security Administration prior to deductions for medical insurance. Supplemental Security Income Includes federal, state, and local welfare agency payments to low-income people who are 65 years old or over or people of any age who are blind or disabled. Unemployment Compensation Includes payments the respondent received from government unemployment agencies or private companies during periods of unemployment and any strike benefits the respondent received from union funds. Veterans Payments Includes payments disabled members of the armed forces or survivors of deceased veterans receive periodically from the Department of Veterans Affairs for education and on-the-job training, and means-tested assistance to veterans. Workers Compensation Includes payments people receive periodically from public or private insurance companies for injuries received at work. 17

19 Application for Burial at Township s Expense APPLICANT INFORMATION First Name: Last Name: Address: City: State: Zip Code: Phone Number: Age: Please provide written documentation of age, such as a driver s license. Size of Household: Age(s) of Number in Household: INCOME DOCUMENTATION Household Income Source(s): Please attach to this application documentation of each income source, including SS or Medicare cards, pay stubs, income tax returns, and such.** (Income Source) (Income Source) (Income Source) (Income Source) (Income Source) (Income Source) monthly / yearly amount $ (Circle One) monthly / yearly amount $ (Circle One) monthly / yearly amount $ (Circle One) monthly / yearly amount $ (Circle One) monthly / yearly amount $ (Circle One) monthly / yearly amount $ (Circle One) **For Office Use** Application filed on: Received by: (Date Filed) (Township Personnel Receiving Application) Fishel Hass Kim Albrecht LLP (614) Telephone 400 S. Fifth Street, Suite (614) Facsimile Columbus, Ohio

20 Documentation of income attached: Yes or No (Circle One) (Date) Board of Trustees meeting when considered: Approved: (Date) Denied: (Date) Presentation/Ohio Township Assoc/OTA/June 2013Cemetery Outlines/Indigent Outline 2