From the money remaining in the treasury of the cemetery corporation, limited liability company, or association after completing the removal and reinterment of the remains from its cemetery lands and the payment of all incidental expenses, the cemetery corporation, limited liability company, or association shall set aside an adequate endowment care fund for the maintenance and care of the cemetery in which the remains have been interred. After making provisions for an endowment care fund to provide for maintenance and care, the governing body of the cemetery corporation, limited liability company, or association may use such portion of the funds then remaining as it may determine to be just and fair in reimbursing those who voluntarily and at their own cost and expense removed the remains of friends or relatives from the cemetery lands from which the remains were ordered removed. Such reimbursement may not be greater in amount than the average cost to the cemetery corporation, limited liability company, or association for removals directly made by it. Any balance remaining in the fund may be used for such other purposes as the cemetery corporation, limited liability corporation, or association may lawfully declare.