The Office of the Secretary of State has regulatory authority over: 1.) the financial aspects of Cemetery Corporations, including corporate filings, trust instruments and Cemetery Permanent Maintenance Funds; and 2.) the financial aspects of Prearranged Funeral Agreements and Cemetery Merchandise Contracts.
The Office also files copies of certain corporate and trust documents; receives quarterly financial reports; collects fees; and conducts financial audits. Random financial audits of accounts or trusts of each prearranged funeral agreement, plan or contract or of any cemetery corporation and its permanent maintenance fund may be performed by the Office.
All cemetery organizations must file quarterly reports with the Secretary of State except: those empowered to issue bonds in payment of which taxes may be levied; non-profits formed for religious purposes and those that constitute an established church that conveys lots only to members or their relatives; non-profits located in an urban county that existed on March 1, 1968; and those with a permanent maintenance fund of less than $10,000, that were organized before January 1, 1900 and continually operated since that date. Cemeteries are required to register with the Secretary of State by filing a Form CER prior to commencing business in Kansas. Failure to register may result in a civil penalty.
Quarterly report forms are available in PDF or Excel format for free download. Cemetery organizations can file their report by mailing it to the Office of the Secretary of State or emailing it to firstname.lastname@example.org. Filing fees can be paid for with check, money order or over the phone with a major credit card.
A cemetery trustee should report on a quarterly basis all deposits to and distributions from the cemetery merchandise trust fund. The schedule for reports and fees is as follows:
- First Quarter – due April 30
- Second Quarter – due July 30
- Third Quarter – due October 30
- Fourth Quarter – due January 30
Cemeteries that are exempt from filing reports should request and submit and Assertion of Exemption Form (Form AE). In the event a cemetery does not make any sales, they must still file their reports and report zero sales.
The Secretary of State is authorized by state law to access fees for a variety of filings, including cemetery filings. Fees are subject to change and may be passed on to the purchaser by the cemetery.
- Maximum $30 fee per burial space on all internment spaces sold
- Maximum $30 fee on all preneed merchandise contracts sold
- $20 fee for each burial space sold
- Expense fees, not to exceed $100 per diem, when the Office of Secretary of State performs a field audit of the cemetery
Definitions & Other Information
Prearranged funeral agreements constitute any agreement requiring the payment of money for the final disposition of a dead human body, or for funeral or burial services, or for the furnishing of burial product, services or merchandise, wherein the merchandise delivery or the furnishing of services is not immediately required.
Preneed burial products and services is any casket or service incidental to the burial of a body or the placement of a memorial, maker, vase or tombstone. Preneed merchandise are items such as: burial vaults, grave liners, grave boxes, urns, memorials, makers, vases, memorial vases, tombstones, lawn crypts, niches and mausoleum spaces and any merchandise sold, used in, or delivered to cemeteries. Caskets, grave spaces, burial or interment rights, and developed or existing lawn crypts, mausoleum spaces or niches are not preneed cemetery merchandise.
- K.S.A. Chapter 16, Article 3: Funeral and Cemetery Merchandise Agreements, Contracts and Plans
- K.S.A. Chapter 17, Article 13: Cemetery Corporations
Kansas Office of the Secretary of State
Attn: Audit Manager
Memorial Hall, First Floor
120 SW 10th Avenue
Topeka, KS 66612