2024-10-02T13:55:42-05:00 2023-12-31 BDO USA 339 SIXTH AVE 8TH FL PITTSBURGH PA 15222 990 2023-01-01 221228450 Restland Memorial Park Association % DANIEL MILLETT REST 2814531260 16801 Greenspoint Park Dr Ste 376 Houston TX 77010 DANIEL MILLETT CFO 2814531260 2024-09-30 true true Kelly R Raquet P01644256 4122812501 2024-09-25 2023 2024-10-15 13:58:12Z X WILLIAM C PASSODELIS 909 FANNIN STREET STE 2300 Houston TX 77010 3817876 false X https://www.restlandmemorialpark.org/ X 1931 NJ PROVIDE CEMETERY PROPERTY AND SERVICES TO THE PUBLIC ON BOTH A PRE-NEED AND AT-NEED BASIS AND MAINTAINING THE PROPERTY IN PERPETUITY. 6 0 0 0 0 0 0 0 75889 200294 0 -678 2886367 3009203 2962256 3208819 0 0 0 0 848909 885566 0 0 0 2104371 2313252 2953280 3198818 8976 10001 21113586 26752925 11847315 17476653 9266271 9276272 RECOGNIZING THE IMPORTANT ROLE WE PLAY AS CARETAKERS OF HISTORY, WE STRIVE TO PROVIDE A HIGH LEVEL OF PERSONAL ATTENTION AND COMPASSION TO THOSE WHO HAVE ENTRUSTED US WITH THEIR FAMILY'S ETERNAL MEMORY AND PERPETUAL CARE. false false RESTLAND MEMORIAL PARK ASSOCIATION PROVIDES CEMETERY AND BURIAL SERVICES TO THOSE IN NEED ON A NONPROFIT BASIS IN ACCORDANCE WITH SECTION 501(C)(13). false false false false false false false false false true true false true true true false true false false false false false false false false false false false true false false false false false false false false false false false true false false true 0 0 0 false false false false false false false false X 6 0 false true false false true true false true true false false false false false false false false false X DANIEL MILLETT 2814531260 909 FANNIN STREET STE 2300 Houston TX 77010 J Bradley Green Chief Executive Officer 1.0 39.0 X X 0 1338030 14808 Jay Dodds President and COO 1.0 39.0 X X 0 1062502 16058 Daniel Millett Chief Financial Officer 1.0 39.0 X X 0 627468 6563 Jennifer Hay General Counsel 1.0 39.0 X 0 602253 7571 William C Passodelis Vice President - Operations 8.0 32.0 X 0 443094 22409 Lorie Johnson VP - Human Resources 1.0 39.0 X 0 381606 9686 Jeff Parker Chief Technology Officer 1.0 39.0 X 0 364280 11147 W Clark Harlow SVP Oper. Finance/Acct 1.0 39.0 X 0 346949 17045 Louis Shook Sales Manager 8.0 32.0 X 0 239179 8303 Mario Cutungo VP - Maintenance 8.0 32.0 X X 0 202413 19441 Marlene Augusto Family Service Counselor 40.0 0.0 X 0 140104 7671 0 5747878 140702 0 false true false PAUL PYTAL CO 40 HOUSTON ROAD LITTLE FALLS NJ 07424 GROUNDS MNT & LDS 135536 1 0 TRUST FUND INCOME 812220 200294 200294 200294 0 0 0 0 0 0 678 -678 -678 -678 0 0 0 0 0 0 3244754 608379 2636376 2636376 MISCELLANEOUS 812220 372827 372827 372827 3208819 3209497 0 -678 0 0 0 0 0 0 775261 12565 46768 50972 1768382 0 0 0 0 0 3841 4661 7716 5388 0 343842 0 0 0 0 0 147281 12002 VEHICLE EXPENSE 8239 FUNERAL COSTS 6560 FEES AND LICENSE 4399 OTHER FEE 941 3198818 0 0 3610317 5578448 0 0 7498 -144279 0 0 0 0 0 0 1701043 1585804 7410815 183 1304125 822211 599722 481914 0 0 6514254 9844956 0 0 0 0 1269937 9405899 21113586 26752925 -715199 -2049656 0 0 1080283 1558082 0 0 0 0 0 0 0 0 0 0 11482231 17968227 11847315 17476653 X 9266271 9276272 0 0 9266271 9276272 21113586 26752925 10001 X false true X true false 22375 22375 721892 550261 171631 213483 101553 111930 346375 170398 175978 481914 MAINTENANCE & PRESERVATION 9280799 F PRE-NEED TRUST FUND INV 564157 F 9844956 OTHER CURRENT ASSETS 7403216 DUE FROM TRUST FUNDS 1891607 DEFERRED COMMISSION 111076 9405899 0 PERPETUAL CARE FUND PAYABLE 9545549 CERTIFICATES OF INDEBTEDNESS 7500000 PRENEED RECEIPTS HELD IN TRUST 112884 INTERCOMPANY US 622145 OTHER CURRENT LIABILITIES 187649 17968227 X Schedule D, Part X, Line 2: THE CARRYING AMOUNT OF DEFERRED TAX ASSETS IS REVIEWED AT EACH REPORTING PERIOD AND REDUCED TO THE EXTENT THAT IT IS NO LONGER PROBABLE THAT SUFFICIENT TAXABLE PROFITS WILL BE AVAILABLE TO ALLOW ALL OR PART OF THE ASSET TO BE RECOVERED. DEFERRED TAX ASSETS AND LIABILITIES ARE MEASURED AT THE TAX RATES THAT ARE EXPECTED TO APPLY IN THE PERIOD IN WHICH THE LIABILITY IS SETTLED OR THE ASSET IS REALIZED, BASED ON TAX RATES (AND TAX LAWS) THAT HAVE BEEN ENACTED OR SUBSTANTIVELY ENACTED AT EACH REPORTING PERIOD. THE MEASUREMENT OF DEFERRED TAX LIABILITIES AND ASSETS REFLECTS THE TAX CONSEQUENCES THAT WOULD FOLLOW FROM THE MANNER IN WHICH THE COMPANY EXPECTS, AT THE REPORTING DATE, TO RECOVER OR SETTLE THE CARRYING AMOUNT OF ITS ASSETS AND LIABILITIES. DEFERRED TAX ASSETS AND LIABILITIES ARE OFFSET WHEN THERE IS A LEGALLY ENFORCEABLE RIGHT TO SET OFF CURRENT TAX ASSETS AGAINST CURRENT TAX LIABILITIES AND WHEN THEY RELATE TO INCOME TAXES LEVIED BY THE SAME TAXATION AUTHORITY AND THE COMPANY INTENDS TO SETTLE ITS CURRENT TAX ASSETS AND LIABILITIES ON A NET BASIS. CURRENT AND DEFERRED TAX ARE RECOGNIZED AS AN EXPENSE OR INCOME IN THE CONSOLIDATED STATEMENTS OF EARNINGS, EXCEPT WHEN THEY RELATE TO ITEMS CREDITED OR DEBITED DIRECTLY TO EQUITY, IN WHICH CASE THE TAX IS ALSO RECOGNIZED DIRECTLY IN EQUITY, OR WHERE THEY ARISE FROM THE INITIAL ACCOUNTING FOR A BUSINESS COMBINATION. false false false J Bradley Green Chief Executive Officer 0 700000 0 615236 0 22794 0 13808 0 1000 0 1352838 0 0 Jay Dodds President and COO 0 550000 0 487475 0 25027 0 15058 0 1000 0 1078560 0 0 Daniel Millett Chief Financial Officer 0 398558 0 219357 0 9553 0 6563 0 0 0 634031 0 0 William C Passodelis Vice President - Operations 0 230507 0 160397 0 52190 0 7915 0 14494 0 465503 0 0 W Clark Harlow SVP Oper. Finance/Acct 0 232972 0 112500 0 1477 0 7959 0 9086 0 363994 0 0 Mario Cutungo VP - Maintenance 0 130687 0 69225 0 2501 0 7418 0 12023 0 221854 0 0 Jennifer Hay General Counsel 0 398888 0 202586 0 779 0 7421 0 150 0 609824 0 0 Lorie Johnson VP - Human Resources 0 240423 0 138915 0 2268 0 8052 0 1634 0 391292 0 0 Jeff Parker Chief Technology Officer 0 240907 0 121105 0 2268 0 9897 0 1250 0 375427 0 0 Louis Shook Sales Manager 0 174143 0 60000 0 5036 0 6716 0 1587 0 247482 0 0 Schedule J, Part I, Line 3: THE CEO IS NOT DIRECTLY PAID BY THE ORGANIZATION BUT IS COMPENSATED BY PARK LAWN CORPORATION, A RELATED ORGANIZATION. THE BOARD OF PARK LAWN CORPORATION, INCLUDES SEVERAL INDEPENDENT INDIVIDUALS, AND ELECTS OFFICERS ON A REGULAR ANNUAL BASIS. THE BOARD HAS OVERSIGHT RESPONSIBILITY OVER ALL ASPECTS OF THE COMPANY, INCLUDING OPERATIONAL AND FINANCIAL MATTERS WHICH WOULD ENCOMPASS COMPENSATION MATTERS AS THE BOARD DEEMS APPROPRIATE. FORM 990, PART VI, SECTION A, LINE 3: THE ORGANIZATION DELEGATED CONTROL OVER MANAGEMENT DUTIES CUSTOMARILY PERFORMED BY OR UNDER THE DIRECT SUPERVISION OF OFFICERS, DIRECTORS OR TRUSTEES, OR KEY EMPLOYEES TO CMS MID-ATLANTIC AND RESTLAND CEMETERY SERVICES, INC. WHO PROVIDES MANAGEMENT SERVICES AS WELL AS OTHER VARIOUS ADMINISTRATIVE SERVICES TO RESTLAND MEMORIAL PARK ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 6: EACH CERTIFICATE HOLDER AND LOT OWNER IS A MEMBER OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A & 7B: LOT OWNERS AND CERTIFICATE HOLDERS ELECT DIRECTORS AND TRUSTEES. DIRECTORS AND TRUSTEES ELECT OFFICERS. FORM 990, PART VI, SECTION B, LINE 11B: THE FORM 990 IS REVIEWED BY THE APPROPRIATE OFFICERS, AND IS AVAILABLE UPON REQUEST TO THE GOVERNING BODY. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC, UNLESS REQUESTED. VESTAL HILLS MEMORIAL PARK ASSOC INC 909 FANNIN STREET STE 2300 Houston TX 77010 150479650 SEE PART VII NY 501(c)(13) N/A NA false HOLLYWOOD MEMORIAL PARK CO 909 FANNIN STREET STE 2300 Houston TX 77010 220995959 SEE PART VII NJ 501(c)(13) N/A NA false PRINCETON ABBEY AND CEMETERY INC 909 FANNIN STREET STE 2300 Houston TX 77010 461614842 See Part VII NJ 501(c)(13) N/A NA false CMS PAC SERVICES 909 FANNIN STREET STE 2300 Houston TX 77010 462601068 CEMETERY MGMT NJ NA false 0 false 0.00000 MID ATLANTIC FINANCE INC 909 FANNIN STREET STE 2300 Houston TX 77010 251799583 FINANCE SVCS NJ NA S Corp 0 0 0.00000 false CITADEL MANAGEMENT SERVICES INC 909 FANNIN STREET STE 2300 Houston TX 77010 570974721 MGMT SERVICES NJ NA S Corp 0 0 0.00000 false NEWARK MONUMENT COMPANY 909 FANNIN STREET STE 2300 Houston TX 77010 223524370 CEMETERY SALE NJ NA C Corp 0 0 0.00000 false RESTLAND MANAGEMENT CORP 909 FANNIN STREET STE 2300 Houston TX 77010 221716281 CEMETERY SALE NJ NA C Corp 0 0 0.00000 false GREENWOOD CEMETERY ASSOCIATION 909 FANNIN STREET STE 2300 Houston TX 77010 210466812 CEMETERY SALE NJ NA C Corp 0 0 0.00000 false ALPINE PARK CEMETERY ASSOCIATION 909 FANNIN STREET STE 2300 Houston TX 77010 220728665 CEMETERY BURI NJ NA C Corp 0 0 0.00000 false CMS MID-ATLANTIC INC 909 FANNIN STREET STE 2300 Houston TX 77010 223415389 CEMETERY MGMT NJ NA S Corp 0 0 0.00000 false LAUREL GROVE CEMETERY CO 909 FANNIN STREET STE 2300 Houston TX 77010 221058030 CEMETERY MGMT NJ NA C Corp 0 0 0.00000 false ALPINE CEMETERY SERVICES INC 909 FANNIN STREET STE 2300 Houston TX 77010 202008002 cemetery mgmt NJ NA C Corp 0 0 0.00000 false GREENWOOD CEMETERY SERVICES INC 909 FANNIN STREET STE 2300 Houston TX 77010 202008054 CEMETERY MGMT NJ NA C Corp 0 0 0.00000 false HOLLYWOOD CEMETERY SERVICES INC 909 FANNIN STREET STE 2300 Houston TX 77010 202007777 CEMETERY MGMT NJ NA C Corp 0 0 0.00000 false LAUREL GROVE CEMETERY SERVICES 909 FANNIN STREET STE 2300 Houston TX 77010 202007843 CEMETERY MGMT NJ NA C Corp 0 0 0.00000 false RESTLAND CEMETERY SERVICES INC 909 FANNIN STREET STE 2300 Houston TX 77010 202007909 CEMETERY MGMT NJ NA C Corp 0 0 0.00000 false CMS PAC HOLDINGS INC 909 FANNIN STREET STE 2300 Houston TX 77010 462610369 CEMETERY MGMT NJ NA C Corp 0 0 0.00000 false PLC CMS HOLDINGS LTD 2 ST CLAIR AVE W STE 1300 Toronto Ontario CA M4V1L5 825259972 CEMETERY MGMT CA NA C Corp 0 0 0.00000 false PLC CMS LTD 2 ST CLAIR AVE W STE 1300 TORONTO ONTARIO CA M4V1L5 824676566 CEMETERY MGMT CA NA C Corp 0 0 0.00000 false PARK LAWN CAPITAL LIMITED INC 909 FANNIN STREET STE 2300 Houston TX 77010 810849170 Holding Compa TX NA C Corp 0 0 0.00000 false PARK LAWN CORPORATION 2 ST CLAIR AVE W STE 1300 TORONTO ONTARIO CA M4V 1L5 000000000 Cemetery Sale CA NA C Corp 0 0 0.00000 false false false false false false false false false false false false false false true true true false false true SCHEDULE R, PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS: NAME OF RELATED ORGANIZATION: VESTAL HILLS MEMORIAL PARK PRIMARY ACTIVITY: PROVIDING CEMETERY PROPERTY AND SERVICES ON A PRE-NEED AND AT-NEED BASIS. NAME OF RELATED ORGANIZATION: HOLLYWOOD MEMORIAL PARKS PRIMARY ACTIVITY: PROVIDING CEMETERY PROPERTY AND SERVICES ON A PRE-NEED AND AT-NEED BASIS. NAME OF RELATED ORGANIZATION: PRINCETON ABBEY AND CEMETERY, INC. PRIMARY ACTIVITY: PROVIDING CEMETERY PROPERTY AND SERVICES ON A PRE-NEED AND AT-NEED BASIS.