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Approval of Linwood Cemetery AgreementCity of Dubuque City Council ACTION ITEMS # 4. Copyrighted August 18, 2025 ITEM TITLE: Approval of Linwood Cemetery Agreement SUMMARY: City Manager recommending City Council approval of the Linwood Cemetery Agreement. RESOLUTION Approving An Agreement By And Between The City Of Dubuque, Iowa, And Linwood Cemetery Association SUGGUESTED Receive and File; Adopt Resolution(s) DISPOSITION: ATTACHMENTS: 1. MVM Memo 2. Staff Memo 3. Resolution 4. Agreement 5. Court Order Page 446 of 579 Dubuque THE C D!Uj-!B AII-America Ciq 11111.1 II Masterpiece on the Mississippi YP PP zoo�•*o 13 2017202019 TO: The Honorable Mayor and City Council Members FROM: Michael C. Van Milligen, City Manager SUBJECT: Approval of Linwood Cemetery Agreement DATE: August 12, 2025 Interim Parks and Recreation Director Stephen Fehsal is recommending City Council approval of the Linwood Cemetery Agreement. Linwood Cemetery Association is an Iowa non-profit corporation. The Association owns and controls Linwood Cemetery. The Cemetery is a perpetual care cemetery subject to Iowa Code. The Association and the City were parties to litigation regarding responsibility for the preservation and protection of the Cemetery. The Cemetery was placed into receivership, and the State of Iowa initially took on financial responsibility for the preservation and protection of the Cemetery. In accordance with its practices in similar cases across the state, the State of Iowa shifted financial responsibility for the preservation and protection of the Cemetery to the City. The District Court ordered that the city will be responsible for the preservation and protection of the Cemetery on and after July 1, 2025. The agreement outlines the following: 1. The Association will continue operating Linwood Cemetery on a day-to-day basis. Linwood Cemetery staff will continue to be employed by Linwood Cemetery Association. 2. The Association will continue to own and control the cemetery. 3. The agreement is for a term of one year and may be extended by mutual, written agreement of the parties. 4. The Association agrees to assist the Friends of Linwood, Inc. in maximizing revenue for the Association. Friends of Linwood, Inc., a 501(c)3 nonprofit, has recently been established for the purpose of raising funds to support the Association's current operations and grow its endowed funds. 5. The Association will support and assist the City in securing the formation of a township that is the corporate limits of the city. 6. The City will designate one representative to serve on the Association's board of directors and thus will have access to all financials for the Association. 7. The Association agrees to explore reasonable opportunities to capitalize on its return on its investment in excess real estate not currently utilized or reasonably expected to be utilized in the foreseeable future for operational Page 447 of 579 needs of the Cemetery. Any sale of real estate outside the regular course of the Association's operations and any proceeds from the sale of the real estate shall be deposited into one of the Association's endowed investment accounts. The FY26 Parks and Recreation Department operating budget contains budgeted funding in the amount of $110,000 for the expressed purposes as outlined in the attached agreement. I concur with the recommendation and respectfully request Mayor and City Council approval. Mic ael C. Van Milligen MCVM:sv Attachment cc: Crenna Brumwell, City Attorney Cori Burbach, Assistant City Manager Stephen Fehsal, Interim Parks and Recreation Director Jason Lehman, Assistant City Attorney Marie L. Ware, Acting Project and Facilities Manager 2 Page 448 of 579 THE COF DtUB E Masterpiece on the Mississippi TO: Michael C. Van Milligen, City Manager FROM: Stephen J. Fehsal, Interim Parks and Recreation Director SUBJECT: Approval of Linwood Cemetery Agreement DATE: August 12, 2025 INTRODUCTION Dubuque AII•Amanu Clq waxw.wx: uxzr 2007-2012.2013 2017*2019 The purpose of this memo is to request approval of the Linwood Cemetery Agreement. BACKGROUND Linwood Cemetery Association (Association) is an Iowa non-profit corporation (501(c)(13)). The Association owns and controls Linwood Cemetery. The Cemetery is a perpetual care cemetery subject to Iowa Code Chapter 5231. The Association and the City were parties to litigation regarding responsibility for the preservation and protection of the Cemetery, specifically State of Iowa ex rel., Doug Ommen, Iowa Insurance Commissioner v. Linwood Cemetery Association et al., case number 01311 CVCV11136, in the Iowa District Court for Dubuque County. The Cemetery was placed into receivership, and the State of Iowa initially took on financial responsibility for the preservation and protection of the Cemetery. In accordance with its practices in similar cases across the state, the State of Iowa shifted financial responsibility for the preservation and protection of the Cemetery to the City. The District Court ordered that the City will be responsible for the preservation and protection of the Cemetery on and after July 1, 2025. Q6*0111::11IC0 City staff and the Association have worked together to formulate an Agreement based upon the Court's order the City take on financial responsibility of the Cemetery. The agreement outlines the following: 1. The Association will continue operating Linwood Cemetery on a day-to-day basis. Linwood Cemetery staff will continue to be employed by Linwood Cemetery Association. 2. The Association will continue to own and control the cemetery. 3. The agreement is for a term of one year and may be extended by mutual, written agreement of the parties. Page 449 of 579 4. The Association agrees to assist the Friends of Linwood, Inc. in maximizing revenue for the Association. Friends of Linwood, Inc., a 501(c)3 nonprofit, has recently been established for the purpose of raising funds to support the Association's current operations and grow its endowed funds. 5. The Association will support and assist the City in securing the formation of a township that is the corporate limits of the city. 6. The City will designate one representative to serve on the Association's board of directors and thus will have access to all financials for the Association. 7. The Association agrees to explore reasonable opportunities to capitalize on its return on its investment in excess real estate not currently utilized or reasonably expected to be utilized in the foreseeable future for operational needs of the Cemetery. Any sale of real estate outside the regular course of the Association's operations and any proceeds from the sale of the real estate shall be deposited into one of the Association's endowed investment accounts. Assistant City Attorney Jason Lehman has reviewed this agreement which addresses the court order. BUDGETIMPACT The FY26 Parks and Recreation Department operating budget contains budgeted funding in the amount of $110,000 for the expressed purposes as outlined in the attached agreement. The City will make monthly payments to the Association equal to the amount of the prior month's operating deficit, plus approved equipment purchases, reduced by any gift or grant income received during the month, reduced by non -cash expenses for columbarium and mausoleum cost of goods sold, reduced by non -cash depreciation expense not used for small equipment purchases during the month, and further reduced by 1/12 (one -twelfth) of the Association's total annual endowed funds available for distribution. ACTION REQUESTED I respectfully request approval of the Linwood Cemetery Agreement. cc: Jason Lehman, Assistant City Attorney Prepared by: Marie L. Ware, Acting Project and Facilities Manager 2 Page 450 of 579 Prepared by Marie L. Ware Acting Project and Facilities Manager, 2200 Bunker Hill Rd Dubuque IA 52001 (563) 589-4263 Return to Adrienne N. Breitfelder, City Clerk, 50 W. 131h St., Dubuque, IA 52001, (563) 589-4100 RESOLUTION NO. 276-25 APPROVING AN AGREEMENT BY AND BETWEEN THE CITY OF DUBUQUE, IOWA, AND LINWOOD CEMETERY ASSOCIATION WHEREAS, the Linwood Cemetery Association (the "Association"), a 501(c)(13) tax-exempt corporation, and the City of Dubuque, Iowa (the "City") have reached a tentative agreement regarding the operation and financing of Linwood Cemetery (the "Cemetery"); and WHEREAS, the Association owns and controls the Cemetery, the entirety of which is located within the corporate limits of the City; and WHEREAS, the Cemetery is a perpetual care cemetery subject to Iowa Code Chapter 5231; and WHEREAS, the agreement is for a term of one (1) year, beginning July 1, 2025 and ending June 30, 2026, and may be extended by mutual agreement of the parties; and WHEREAS, the parties agree to meet at least quarterly to review the ongoing financial sustainability of the Cemetery; and WHEREAS, the Association shall remain, at all times during the term of the agreement, responsible for and the owner of the Cemetery, and may not transfer such responsibility or ownership without the City's written consent, which may be withheld at the City's sole discretion; and WHEREAS, by no later than December 31, 2025, the Association will provide the City with a budget for the Cemetery's operations for the fiscal year commencing July 1, 2026; and WHEREAS, the Association has established Friends of Linwood, Inc., a 501(c)(3) tax-exempt corporation for the purposes of raising funds to support the Association's current operations and grow its endowed funds; and WHEREAS, the Association will explore reasonable opportunities to capitalize its return on its investment in excess real estate not currently utilized or reasonably expected to be utilized in the foreseeable future for operational needs of the Cemetery. Any sale of real estate outside the regular course of the Association's operations must be approved by the City and any proceeds from the sale of said real estate shall be deposited into one of the Association's endowed investment accounts; and WHEREAS, the Association will provide the City the opportunity to appoint a representative to serve on the Association's board of directors during the duration of this agreement; and WHEREAS, the City shall make monthly payments to the Association equal to the amount of the prior month's operating deficit, plus approved equipment purchases, reduced by any gift and grant income received during said month, reduced by non -cash expenses for Columbarium and Mausoleum cost of goods sold during the month, reduced by non -cash depreciation expense not used for small equipment purchases during the month, and further reduced by 1/12th (one -twelfth) of the Association's total annual endowed funds available for distribution. The cumulative monthly support payments made by the City for the period July 1, 2025 through June 30, 2026 shall not exceed $110,000 (one hundred ten thousand dollars). NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF DUBUQUE, IOWA: Section 1. The Agreement by and between the City of Dubuque and Linwood Cemetery Association, a copy attached hereto, is hereby approved effective July 1, 2025. Section 2. That the Mayor is hereby authorized and directed to execute the Lease Agreement on behalf of the City of Dubuque and the City Clerk is authorized and directed to attest his signature. Section 3. That the City Manager is authorized to take such actions as are necessary to comply with the terms of the Agreement as herein approved. Passed, approved, and adopted this 18th day of August, 2025. Brad . Cavanagh, Mayor Attest: Adrienne N. Breitfelder, City Clerk LINWOOD CEMETERY AGREEMENT This Linwood Cemetery Agreement (this "Agreement"), dated for reference purposes the 14th day of August, 2025, is made and entered into by and between the City of Dubuque, Iowa (the "City"), whose address for the purpose of this Agreement is 2200 Bunker Hill Road, Dubuque, Iowa 52001, and Linwood Cemetery Association (the "Association"), an Iowa non-profit corporation organized pursuant to Section 501(c)(13) of the Internal Revenue Code, with its principal office in Dubuque, Iowa, whose address for the purpose of this Agreement is 2736 Windsor Avenue, Dubuque, Iowa 52001. WHEREAS, the Association owns and controls Linwood Cemetery (the "Cemetery"), the entirety of which is located within the corporate limits of the City; WHEREAS, the Cemetery is a perpetual care cemetery subject to Iowa Code Chapter 5231; WHEREAS, the Association and the City were parties to certain litigation regarding responsibility for the preservation and protection of the Cemetery, specifically State of Iowa ex rot., Doug Ommen, Iowa Insurance Commissioner v. Linwood Cemetery Association et al., case number 01311 CVCV11136, in the Iowa District Court for Dubuque County; WHEREAS, the Cemetery was placed into receivership and the State of Iowa initially took on financial responsibility for the preservation and protection of the Cemetery; WHEREAS, in accordance with its practices in similar cases across the state, the State of Iowa shifted financial responsibility for the preservation and protection of the Cemetery to the City, WHEREAS, the District Court ordered that the City will be responsible for the preservation and protection of the Cemetery from on and after July 1, 2025 (the "Effective Date"); and WHEREAS, the parties have reached an agreement regarding the preservation and maintenance of the Cemetery. NOW, THEREFORE, in consideration of the mutual obligations expressed herein, the receipt and sufficiency of which are hereby acknowledged, the parties hereby agree as follows: 1. Term and Termination. This Agreement is for a term of one year, beginning July 1, 2025, and ending June 30, 2026. Prior to the completion of the initial term of this Agreement, the parties agree to meet and review the ongoing financial sustainability of the Cemetery. This agreement to meet in no way binds either party to any obligation beyond those obligations expressly Page 453 of 579 stated in this Agreement. This Agreement may be extended by mutual, written agreement of the parties. This Agreement may be terminated (a) by either party upon 30 days' written notice, if the other party fails to perform or comply with any of the material terms, covenants, agreements, or conditions hereof, and such failure is not cured during such 30-day notification period, provided, however, if such failure cannot reasonably be cured within such 30-day period, then a longer period of time shall be afforded to cure such breach, up to a total of 60 days, provided that the party in default is diligently seeking a cure and the non -defaulting party is not irreparably harmed by the extension of the cure period; or (b) by either party immediately by written notice upon the other party being judged bankrupt or insolvent, or if any receiver or trustee of all or any part of the business property of the other party shall be appointed and shall not be discharged within 120 days after appointment, or if either party shall make an assignment of its property for the benefit of creditors or shall file a voluntary petition in bankruptcy or insolvency, or shall apply for bankruptcy under the bankruptcy or insolvency laws now in force or hereinafter enacted, federal, state or otherwise, or if such involuntary bankruptcy petition shall be filed against either party and shall not be dismissed within 120 days after such filing. 2. Agreement Amendments. This Agreement may only be amended through a written agreement signed by duly authorized representatives of the parties. 3. Notices, Any notice or other communication required or permitted hereunder shall be deemed sufficiently given if sent by registered or certified mail, return -receipt requested, and addressed as follows, provided that the address of either party may be changed by giving notice thereof to the other party. a. If to the City, Parks & Recreation Director 2200 Bunker Hill Road Dubuque, Iowa 52001 b. If to the Association: Linwood Cemetery Association 2736 Windsor Ave. Dubuque, Iowa 52001 4. Not a Joint Venture. Nothing in this Agreement shall be construed as creating or CpnStituting a partnership, joint Venture or other association of any kind, or agent and principal relationship between the parties hereto. Each party shall be deemed to be an independent entity acting toward the mutual benefits expected to be derived from this Agreement. No party, unless otherwise specifically authorized herein, has the authority to Page 454 of 579 enter into any contract or create an obligation or liability on behalf of, in the name of, or that is binding upon another party to this Agreement. 5. Ownership. The Cemetery will be and remain at all times during the term of this Agreement responsible for and the owner of the Cemetery. The Association shall not transfer such responsibility or ownership of the Cemetery without City's written consent, which may be withheld at City's sole discretion. 6. Cemetery Budget and Financial Information. By no later than December 31, 2025, and each December 31 thereafter for so long as this Agreement remains in effect, the Association must provide the City with (a) a budget for the Cemetery's operations for the fiscal year commencing the following July 1 St; and (b) financial information regarding the Cemetery operations during the prior fiscal year, together with a summary of revenue and expenses by category and amount: The budget shall include the Association's good - faith projection of revenues and expenses, presented on a monthly and annual basis. The City shall have full access to all applicable books and records of the Association and the Cemetery related to the Cemetery during the term of this Agreement. Each annual budget shall be subject to the review and approval of the City, which approval shall not be unreasonably withheld or delayed. If events occur during any fiscal year that could not reasonably be contemplated at the time the corresponding budget was prepared, the Association may submit an amendment to such budget for review and approval by the City (which approval shall not be unreasonably withheld or delayed). If the City fails to approve any annual budget (or any proposed amendment thereto), the City shall promptly provide the Association with the specific reasons therefor and its suggested modifications to the proposed budget or amendment in order to make it acceptable. The parties shall then engage in good faith discussions and use reasonable commercial efforts to attempt to resolve the matter to the mutual satisfaction of the parties. 7. Payments by the City to the Association. Commencing in August 2025, the City shall make monthly payments to the Association equal to the amount of the prior month's operating deficit, plus approved equipment purchases, reduced by any gift or grant income received during the said month, reduced by non -cash expenses for columbarium and mausoleum cost of goods sold, reduced by non -cash depreciation expense not used for small equipment purchases during the month, and further reduced by 1/12 (one -twelfth) of the Association's total annual endowed funds available for distribution. (A breakdown of such funds as of December 31, 2024 is attached hereto as Exhibit A and incorporated herein by this reference.) Any equipment purchases in excess of $10,000 (ten thousand dollars) must be approved by the City prior to purchase, unless the purchase is fully funded by a grant or gift prior to purchase, All payment requests shall be submitted In writing to the City, with supporting monthly financial statements and other relevant documents, if any. All such payment requests shall be substantially similar in form and content as the example invoice attached hereto as Exhibit B. The cumulative monthly 3 Page 455 of 579 support payments made by the City for the period July 1, 2025, through June 30, 2026, shall not exceed $110,000 (one hundred ten thousand dollars). 8. Insurance. The Association shall maintain, at all times during the term of this Agreement and any extension thereof, in types of coverage and amounts of limits, such insurance for the Association, the Cemetery, and all related operations as described in the Certificate of Liability Insurance attached hereto as Exhibit C. 9. Indemnification. a. Indemnification by the Association. The Association agrees to defend, indemnify, and hold harmless the City and its officials, directors, officers, employees, agents, successors, and assigns against any third -party claims, causes of action, costs, expenses (including reasonable attorneys' fees), liabilities, or damages (collectively, "Losses") suffered by such party and to the extent caused by any (i) negligent or reckless act or omission, intentional misconduct, or failure to comply with laws attributable to the Association or any of its employees, or agents, in the performance of its obligations under this Agreement; or (ii) material breach by the Association of any of its representations, covenants, warranties, or agreements made herein. b. Indemnification by the City. The City agrees to defend, indemnify, and hold harmless the Association (including its parent, subsidiary, and affiliate companies) and each of their respective directors, officers, employees, agents, successors, and assigns against any Losses suffered by such party and to the extent caused by any (i) negligent or reckless act or omission, intentional misconduct, or failure to comply with laws attributable to the City or any of its employees or agents in the performance of its obligations under this Agreement; or (ii) material breach by the City of any of its representations, covenants, warranties, or agreements made herein. c. Conditions to Indemnification. With respect to each separate matter brought by any third party against which a party hereto ("Indemnitee") who is indemnified by the other party ("Indemnitor") under this Section 9, the Indemnitor shall be responsible, at its sole cost and expense, for controlling, litigating, defending, and/or otherwise attempting to resolve, through counsel of its choice, any proceeding, claim, or cause of action underlying such matter, except that (i) the Indemnitee may, at its option, participate in such defense or resolution at its expense and through counsel of its choice; (ii) the Indemnitee may, at its option, assume control of such defense or resolution if the Indemnitor does not promptly and diligently pursue such defense or -- resolution; provided that the Indemnitor shall continue to be obligated to indemnify the- Indemnitee hereunder in connection therewith; and (iii) neither Indemnitor nor Indemnitee shall agree to any settlement without the other's prior written consent (which shall not be unreasonably withheld or delayed). In any event, Indemnitor and 4 Page 456 of 579 Indemnitee shall cooperate with each other in good faith and their respective counsel with respect to all such actions or proceedings, at the Indemnitor's expense. With respect to each and every matter to which any indemnification may be sought hereunder, upon receiving notice pertaining to such matter, Indemnitee shall promptly give reasonably detailed written notice to the Indemnitor of the nature of such matter and the amount demanded or claimed in connection therewith. d. Survival. The obligations of the parties contained in this Section 9 shall survive the termination or expiration of this Agreement. 10. Excess Real Estate, The Association agrees to explore reasonable opportunities to capitalize on its return on its investment in excess real estate not currently utilized or reasonably expected to be utilized in the foreseeable future for operational needs of the Cemetery. Any sale of real estate outside the regular course of the Association's operations must be approved by the City, in the City's sole discretion, and any proceeds from the sale of said real estate shall be deposited into one of the Association's endowed investment accounts. 11. Friends of Linwood, Inc. The Association has established Friends of Linwood, Inc., an Iowa non-profit corporation organized pursuant to Section 501(c)(3) of the Internal Revenue Code as a tax-exempt corporation for the purposes of raising funds to support the Association's current operations and grow its endowed funds. The Association agrees to take all reasonable and prudent steps to assist Friends of Linwood, Inc. in maximizing revenue for the Association, 12. Township Formation. The Association agrees to take all reasonable and prudent steps to support and assist the City in securing the formation of a township whose boundaries are coextensive with those of the corporate limits of the City, including sending one or more representatives of the Association to meetings of the Dubuque County Board of Supervisors at which such a request is scheduled to be considered. 13. The Association's Board of Directors. At all times during the duration of this Agreement, including any renewal term, the City shall designate one (1) representative to serve, on the Association's Board of Directors as an ex officio member. The City may change its designated representative by providing written notice of such change to the Association. 14. Governing Law and Venue. This Agreement shall be governed by and construed in accordance with the laws of Iowa, without _regard _to its conflicts _of_laws _principles.____ Venue for any dispute regarding this Agreement shall lie exclusively in the District Court for Dubuque County, and the parties hereby irrevocably consent to the jurisdiction of such court. 5 Page 457 of 579 15. Nonassignment. This Agreement may not be assigned without written consent of the Association and the City. 16. Successors in Interest. All the terms, provisions, and conditions of this Agreement shall be binding upon and inure to the benefit of the parties hereto and their respective successors, permitted assigns, and legal representatives. 17. No Third -Party Beneficiaries. This Agreement shall neither create nor be construed to create any right or obligation of any third -party. 18. Severability. Any provision or term of this Agreement which shall be found to be contrary to law or otherwise unenforceable shall not affect the remaining provisions or terms of this Agreement, which shall be construed as if any unenforceable provision or term was absent from this Agreement. 19. Delay or Impossibility of Performance. Neither party shall be in default under this Agreement if performance is delayed or made impossible by an act of God, flood, fire or similar natural event, or civil insurrection or war. In each case, the delay or impossibility must be beyond the reasonable control and without the fault or negligence of the party claiming delay or impossibility of performance. If delay or impossibility of performance results from a party's conduct, negligence, or failure to perform, the party shall not be excused from compliance with their obligations under this Agreement. 20. Waivers. Except as may be specifically provided for in a written waiver, signed by a duly authorized representative of the party granting the waiver, failure or delay by either party at any time to require performance by the other party or to claim a breach of any provision of the contract shall not be construed as affecting any subsequent right to require performance or to claim a breach. 21. Counterparts. This Agreement may be executed in two or more counterparts, each of which shall be deemed an original, but all of which together shall constitute one and the same instrument. This Agreement may be executed by electronic signature. 22. Entire Agreement. This Agreement contains the entire agreement of the parties concerning the subject hereof. The parties shall not rely on any representations that may have been made which are not specifically included in this Agreement. IN WITNESS WHEREOF, the parties have hereto executed this Agreement as of the effective date set forth above. (Signature page follows ... ) 0 Page 458 of 579 CITY OF DUBUQUE,JOWA LINWOOD CEMETERY ASSOCIATION By: Brad McMiller Mayor Ccwc\nf\.,9 President ATTEST: By: Adrienne N. Breitfelder, City Clerk d U .71 EXHIBIT A m m N v cn Ln r- r4 a Ln N n 0, 00 Ln d C1 n M Ncc M O l�0 lD a-i O L N L 7 a1 In U d GJ 41 41 m L E c O ? O E Y O N O E N y OM i al d ei N 3 C M ci O > m 41 67 N N N E L a (U 41 L ° � ° Gl C p E L N Q O. 0 o 3 �p m O O U � = y ` L m N a � U m L C C m y U VI 3 O O On ++ W Q m L ° M ;a L vri R m ¢ N 3 c U N 3 3 c N L C m � +• m > U y V 3 m j m C C N U L m 1 E � j is O IL O LA O cJL6 y s G7 m Y N (L6 E ' E V- L i G1 0-c `a w 0 O ao £ 4- a m -a d 0L 4— O IA 41 mC r- > 41 O U O i1 c p r >. m 3 Y Q m 41c �h-+ U E G7 -fl b CD � j C 0 0 L m tL6 O ¢ O L 3 t 7 m t° "C O NW a o 1*n O '0 4- L O {' E41 U E {- 41 c U CDO O .0 CDU 4- Ctn E a c Lnm O N E L ° N O 4-1 ON N `( "O �' m N O N m d' 3 N a ,� Gs+l +�' 3 U 3 1 GJ Vf m L 3 41 am+ y In m O (LO tw0 41 C C 41 4, 41 GJ c N to ++ V a.+ i+ O 1 V +' ++ '0 H c c to n N c °O t 4- m L H L a0.+ 3 tco 47 O c 0 0 -0 O C c t - J O � Q O O p m m a vi c m c a c in W O 61 W= - Y Q '—' j. ri •� r'I 3 a-1 o m m m pOm la U In `$ - M In O r N Q O m m o w V vLi Q" Q In i- Q t6 U. r Q U C ti N m Z _. - -----------_--._.. ..._ ..._-P-age-460 of 579- EXHIBIT B Linwood Cemetery 2736 Windsor Ave. Dubuque, Iowa 52001 563-582-1289 City of Dubuque Monthly Assistance Support Payment 31-Jul-25 Attention: Parks & Recreation Director 2200 Bunker Hill Road Dubuque, Iowa 52001 Description: Net ordinary income (loss) (14,209.53) I Gifts and Contributions Income 100.001 Add back: non -cash depreciation expense 2,100.001 I Add back: non -cash COGS - Approved equipment purchases - Add back 1/12th annual endowment distribution 6,332.74 Modified operating deficit (5,676.79)1 July assistance payment request 5,676.79 1 Notes: 1. See Linwood internal July financial statement attached. 2. No sales of Mausoleums or Columbarium niches during July. 3. No equipment purchases during the month of July. 4. See previously submitted endowed funds annual distribution calculation. Submitted: by / date K Miller 8/7/2025 Page 461 of 579 EXHIBIT_ C 77/9/2025 CERTIFICATE OF LIABILITY INSURANCE E (MMIDDIYYYY) THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED REPRESENTATIVE OR PRODUCER, AND THE CERTIFICATE HOLDER. IMPORTANT: If the certificate holder is an ADDITIONAL INSURED, the policy(ies) must have ADDITIONAL INSURED provisions or be endorsed. If SUBROGATION IS WAIVED, subject to the terms and conditions of the policy, certain policies may require an endorsement. A statement on this certificate does not confer rights to the certificate holder in lieu of such endorsement(s). PRODUCER CONTACT Cottingham & Butler PHONE FAX 800 Main St. c o E • 563-587-5000 A/c No:563-583-7339 Dubuque IA 52001 ADDRIESS: INSURED Linwood Cemetery Association 2736 Windsor Ave Dubuque IA 52001 : Great American Insurance Co. COVERAGES CERTIFICATE NUMBER:701744017 REVISION NUMBER: THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. INSR ADDL SUER' POLICY EFF POLICY EXP LTR TYPE OF INSURANCE INSD wvD I POLICY NUMBER 1MMIDDNYYYl IMMIDO LIMA A X COMMERCIAL GENERAL LIABILITY 5000078212 2/1/2025 2/1/2026 EACH OCCURRENCE $1,000,000 CLAINIS-MADE Fil OCCUR DAMAGE TO RENTED PREMISES Ea occurrence $ 500.000 MED EXP (Any one person) $ 1,000 PERSONAL &ADVINJURY S1,000,000 GEN'L AGGREGATE LIMIT APPLIES PER: GENERAL AGGREGATE $ 2,000,000 POLICY JECT LOC $ 2,000.000 PRODUCTS - COMP/OP AGG OTHER: A AUTOMOBILE LIABILITY 5000078212 211/2025 i 2/1/2026 COMBINED SINGLE LIMIT Ea accident $1,000,000 BODILY INJURY (Per person) $ X ANY AUTO I IAUTOS OWNED SCHEDULED AUTOS ONLY AUTOS BODILY INJURY (Per accident) $ �( HIRED X NON -OWNED ONLY AUTOS ONLY PROPERTY DAMAGE (Per accident) $ $ A X UMBRELLALIAB X IOCCUR 5000082298 2/1/2025 2/1/2026 EACH OCCURRENCE _ $1,000,000 _ EXCESS LIAR CLAIMS -MADE AGGREGATE $ S DED i X RETENTION$ B WORKERS COMPENSATION AND EMPLOYERS' LIABILITY YIN WWC3749426 12/18/2024 12/18/2025 X IPER OTH- STATUTE I ER E.L. EACH ACCIDENT _ ___ $ 100,000 ANYPROPRIETORIPARTNER/EXECUTIVE OFFICERIMEMBER EXCLUDED? ❑ NIA E.L. DISEASE- EA EMPLOYEE $100,000 (Mandatory in NH) If yes, describe under DESCRIPTION OF OPERATIONS below E.L. DISEASE - POLICY LIMIT $ 500,000 A C A Property Directors & Officers Inland Marine 5000078212 EPPE913257 5000078212 2/1/2025 I 2/1/2025 2/1/2025 2/1/2026 2/1/2026 2/1/2026 See Below Limit Contractors Equipment $1,000,000 $107,200 DESCRIPTION OF OPERATIONS/ LOCATIONS / VEHICLES (ACORD 101, Additional Remarks Schedule, maybe attached If more space is required) 2736 Windsor Ave - (Shop) Building Value: $697,723 2736 Windsor Ave - (Chapel) Building Value: $553,312 Business Personal Property Limit: $20,946 2736 Windsor Ave — (Mausoleum) Building Value: $673,938 2736 Windsor Ave — Gates and Posts: $106,000 l.tK I II-II.A I t r1ULLJtK GANUtLLA I IUIV SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN City of Dubuque ACCORDANCE WITH THE POLICY PROVISIONS. 50 W 13th St. Dubuque IA 52001 AUTHORIZED REPRESENTATIVE United States "'I �xt t11 DO ©1988-2015 ACORD CORPORATION. All rights reserved. ACORD 25 (2016/03) The ACORD name and logo are registered marks of ACORD Page 462 of 579 E-FILED CVCV111136 - 2025 APR 01 07:33 PM DUBUQUE CLERK OF DISTRICT COURT' Page 1 of 2 IN THE IOWA DISTRICT COURT FOR DUBUQUE COUNTY STATE OF IOWA, ex rel., DOUG OMMEN, IOWA INSURANCE COMMISSIONER, Plaintiff, V. LINWOOD CEMETERY ASSOCIATION, THE CITY OF DUBUQUE TOWNSHIP, JULIEN TOWNSRW, AND DUBUQUE COUNTY, Defendants. Case No. CVCV111136 ORDER TRANSFERRING DUTY OF CARE REGARDING LINI'VOOD CEMETERY TO THE CITY OF DUBUQUE AND TERMINATING THE RECEIVERSHH' The Commissioner's motion comes before the Court for consideration. No resistance has been filed. The Court finds that the motion is timely and that it should be granted. IT IS THE ORDER OF THE COURT that the Motion to Terminate Receivership and Transfer Duty of Care Regarding Linwood Cemetery to the City of Dubuque is GRANTED. IT IS FURTHER ORDERED that the City of Dubuque will become responsible for the preservation and protection of Linwood Cemetery on July 1, 2025. IT IS FURTHER ORDERED that on July 1, 2025, this Receivership will be terminated and this matter closed without further order of court. IT IS SO ORDERED. Page 463 of 579 NOTICE OF E1I G_1r ()NIC FILING OR PRESENTATION a rt, A filing has been submitted to the court RE: Judge: Official File Stamp: Court: Case Title: Document(s) Submitted: Filed by or in behalf of: 01311 CVCV111136 04/01/2025 07:33 PM DUBUQUE OMMEN ET AL V LINWOOD CEMETERY ET AL OROT-OTHER ORDER TRANSFERRING DUTY OF CARE MONICA ZRINYI ACKLEY You may review this filing by clicking on the following link to take you to your cases. This notice was automatically generated by the courts auto -notification system. The electronic filing system has served the following people CRENNA MARIE BRUMWELL for DUBUQUE CITY OF, IOWA INSURANCE COMMISSIONER DOUG OMMEN KEVIN THOMAS PROTZMANN for IOWA INSURANCE COMMISSIONER DOUG OMMEN, STATE OF IOWA EX REL TYLER LEE EASON for IOWA INSURANCE COMMISSIONER DOUG OMMEN, STATE OF IOWA EX REL PARTIES NOT SERVED BY EDMS The Iowa Electronic Document Management System has not served the following parties. Per rule 16.315(2), the filing party must serve a paper copy of the filed document(s) on the following parties in the manner required by Iowa Court Rules. * IOWA INSURANCE DIVISION LINWOOD CEMETERY ASSOCIATION Note: The rules define the clerk of court as responsible for service of court -generated documents. Additionally on small claims cases that by statute can be served by certified mail, when the filer has selected and paid for certified mail in the electronic filing system or at the clerk of court office, the clerk of court is responsible for service of the original notice and answer and appearance by certified mail in accordance with the Code of Iowa. *The moving party or the individual who filed it is responsible for service of a document if it was not served by EDMS. That includes, but is not limited to, service of all petitions and original notices [rule 16.314(3)], service of documents on all parties seeking to intervene or nonparties [rule 16.319], service of all documents on non -registered parties [rule 16.315(2)], and service of all documents proposed for restricted access and filed under an order restricting access [rule 16.405(4)]. Page 464 of 579