Beginning October 1st, if a Certificate Holder has not successfully submitted an annual, semi-annual, quarterly, or monthly report, a $50 per day fine will automatically begin to accrue. The fine must be paid during the reporting submission process. Reporting fines are currently capped at $3000 ($50/per day for 60 days). If a Certificate Holder’s reporting has not been submitted before the 60 day deadline, then the Certificate of Authority will expire and be in default, resulting in the termination of any related Branch Registrations and Preneed Sales Agent Registrations. Preneed sales may not resume until a new Certificate of Authority application, new Branch Registrations, new Preneed Sales Agent Registrations, all supporting documentation/checklists, related fees, and the $3000 reporting fine have been submitted to the Board and approved. If an Endowment Care Cemetery's reporting has not been submitted before the 60 day deadline, then the Endowment Care Cemetery ill be in default and must terminate any sales. Sales may not resume until a new Endowment Care Cemetery Application, all supporting documents/checklists, related fees, and the $3000 reporting fine has been submitted to the Board and approved.
Annually, the following items are due on the dates listed:
ANNUAL REPORTING - CERTIFICATE HOLDERS, ENDOWMENT CARE CEMETERIES, & INACTIVE CERTIFICATE HOLDERS
Annual Report Filing: (January 1st - December 31st) (including documentation)
- Due Date: April 1st (No electronic filing available at this time)
SEMI-ANNUAL REPORTING - CERTIFICATE HOLDERS & BRANCH REGISTRANTS
June 30th Filing: (January 1st- June 30th) (including documentation)
- Due Date: August 14th (No electronic filing available at this time)
December 31st Filing: (July 1st – December 31st) (including documentation for the entire reporting year)
- Due Date: February 14th (No electronic filing available at this time)
QUARTERLY REPORTING - SURETY BONDS/LETTERS OF CREDIT
(Please check Reporting Requirements first to see if your COA should be submitting quarterly filings.)
Due Dates
| Due Date | Reporting Period |
|---|---|
| February 14th | October 1 – December 31 |
| May 15th | January 1 – March 31 |
| August 14th | April 1 – June 30 |
| November 14th | July 1 – September 30 |
RENEWALS - CERTIFICATE HOLDERS, BRANCH REGISTRANTS, & PRENEED SALES AGENTS
Renewal Period: July 1st - September 1st (including documentation) (No electronic filing available at this time)
- May renew September 2nd - October 1st (including documentation) by submitting a $100 late fee along with annual renewal fee
- Default period begins October 2nd--ALL PRENEED ACTIVITY MUST CEASE AND ALL FUNDS MUST BE PLACED IN TRUST.
NO PRENEED MAY BE WRITTEN WHILE IN DEFAULT FOR THE FOLLOWING:
- Certificate of Authority (No electronic filing available at this time)
- Preneed Sales Agents (PSA) Registration (No electronic filing available at this time)
- Financial Statements (No electronic filing available at this time)
FINANCIAL STATEMENT WAIVER REQUESTS
Due Date: April 1st (Click here for Financial Statement Waiver form)