2024-11-14T00:04:49-06:00 2023-12-31 946214841 ARMANINO ADVISORY LLC 2700 CAMINO RAMON STE 350 SAN RAMON CA 945835004 990 2023-08-01 921241592 ROOSEVELT MEMORIAL PARK CEMETERY INC ROOS 3104126500 720 EAST FLORENCE AVE INGLEWOOD CA 90301 MARY GUZMAN CFO 3104126500 2024-11-13 1 1 KATY BROWN P00650274 9257902600 2024-11-12 2023 2024-10-15 13:58:12Z X X X MARY GUZMAN 720 EAST FLORENCE AVE INGLEWOOD CA 90301 2969698 0 X X 2023 CA THE ORGANIZATION OWNS AND OPERATES A CEMETERY AND CREMATORY SERVING THE GREATER LOS ANGELES AREA. 3 0 0 0 0 0 0 264241 16 2648627 2912884 200 0 949152 0 0 602515 1551867 1361017 8251402 4430387 3821015 ROOSEVELT MEMORIAL PARK CEMETERY IS ORGANIZED AS A PUBLIC BENEFIT CORPORATION AND IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(13) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION OWNS AND OPERATES A CEMETERY AND CREMATORY SERVING THE GREATER LOS ANGELES AREA. 0 0 DAILY OPERATION OF A CEMETERY IN INGLEWOOD, CALIFORNIA.SALES OF AT-NEED CEMETERY INTERMENT RIGHTS (E.G., CRYPTS, NICHES, AND PLOTS), PRODUCTS, AND SERVICES.SALES OF PRE-NEED CEMETERY INTERMENT RIGHTS (E.G., CRYPTS, NICHES, ANDPLOTS), PRODUCTS, AND SERVICES. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 X 0 0 0 0 0 0 0 0 0 0 0 X 3 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 1 0 0 0 CA X MARY GUZMAN CFO 3104126500 720 EAST FLORENCE AVENUE INGLEWOOD CA 90301 JUDGE ROBERT M LETTEAU DIRECTOR/TRUSTEE 0.00 21.00 X 3750 224447 0 HUGH M GRANT DIRECTOR/TRUSTEE 0.00 7.00 X 3750 233750 0 DAVID B WHARMBY DIRECTOR/TRUSTEE 0.00 7.00 X 3750 193750 0 11250 651947 0 0 0 1 0 0 CEMETERY ASSOCIATION 900099 264241 264241 264241 16 16 2705441 56814 2648627 2648627 2912884 2912868 0 16 200 11250 875291 7345 23965 31301 26096 80063 11134 30543 111362 995 150000 22451 9837 BAD DEBT 140523 EQUIPMENT RENTAL 12380 AUTO EXPENSES 4532 DUES AND SUBSCRIPTIONS 1424 1175 1551867 764519 5717903 1129991 510039 22451 0 487588 0 151401 0 8251402 2381102 721413 0 1327872 0 4430387 X 3821015 0 3821015 0 8251402 X 1361017 2459998 X 0 1 X 1 0 191129 7350 183779 318910 15101 303809 487588 CONTRACT LIABILITIES 1327872 1327872 X PART X, LINE 2: AS A PUBLIC BENEFIT CORPORATION, IPC IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES. THE INCOME TAX LIABILITY HAS BEEN DETERMINED UNDER THE PROVISIONS OF FASB ASC 740, INCOME TAXES, REQUIRING AN ASSET AND LIABILITY APPROACH FOR FINANCIAL ACCOUNTING AND REPORTING FOR INCOME TAXES. THE LIABILITY IS BASED ON THE CURRENT AND DEFERRED TAX CONSEQUENCES OF ALL EVENTS RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS AS OF THE DATE OF THE CONSOLIDATED STATEMENTS OF FINANCIAL POSITION. DEFERRED TAXES ARE PROVIDED FOR TEMPORARY DIFFERENCES THAT WILL RESULT IN TAXABLE OR DEDUCTIBLE AMOUNTS IN FUTURE YEARS, PRIMARILY ATTRIBUTABLE TO A DIFFERENT BASIS IN CERTAIN ASSETS FOR FINANCIAL AND TAX REPORTING PURPOSES, INCLUDING RECOGNITION OF DEFERRED TAX ASSETS NET OF A RELATED VALUATION ALLOWANCE. X X 0 0 0 HUGH M GRANT DIRECTOR/TRUSTEE 3750 233750 0 0 0 0 0 0 0 0 3750 233750 0 0 JUDGE ROBERT M LETTEAU DIRECTOR/TRUSTEE 3750 224447 0 0 0 0 0 0 0 0 3750 224447 0 0 DAVID B WHARMBY DIRECTOR/TRUSTEE 3750 193750 0 0 0 0 0 0 0 0 3750 193750 0 0 FORM 990, PART V, LINES 1-2 ROOSEVELT MEMORIAL PARK CEMETERY DOES NOT ISSUE FORMS W-2 OR 1099. THE ORGANIZATION HAS AN AGREEMENT WITH ITS DIRECT CONTROLLING ENTITY, INGLEWOOD PARK CEMETERY (IPC), AND IPC PAYS EMPLOYEES AND CONTRACTORS ON BEHALF OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE 990 AND ALL ATTACHED SCHEDULES IS GIVEN TO ALL MEMBERS OF THE GOVERNING BODY BEFORE THE RETURN IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION C, LINE 19 AUDITED FINANCIALS STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. FORM 990, PART XI, LINE 9: TRANSFER OF NET ASSETS DUE TO PURCHASE AND SPIN-OFF OF RMPC, INC. 2,459,998. INGLEWOOD PARK CEMETERY 720 EAST FLORENCE AVE INGLEWOOD CA 90301 953755235 DISPOSITION AND MEMORIALIZATION OF HUMAN REMAINS CA 501(C)(13) N/A 0 ENDOWMENT CARE TRUST FUND OF INGLEWOOD PARK CEMETERY 720 EAST FLORENCE AVE INGLEWOOD CA 90301 956350144 RECEIVE DEPOSITS FROM PROCEEDS OF SALES OF CEMETERY PROPERTY CA 501(C)(13) INGLEWOOD PARK CEMETERY 1 ENDOWMENT CARE TRUST FUND OF PARK LAWN CEMETERY 720 EAST FLORENCE AVE INGLEWOOD CA 90301 956900217 RECEIVE DEPOSITS FROM PROCEEDS OF SALES OF CEMETERY PROPERTY CA 501(C)(13) PARK LAWN CEMETERY LLC 1 ENDOWMENT CARE FUND OF ROOSEVELT MEMORIAL PARK 18255 S VERMONT AVE GARDENA CA 90248 456377080 RECEIVE DEPOSITS FROM PROCEEDS OF SALES OF CEMETERY PROPERTY CA 501(C)(13) INGLEWOOD PARK CEMETERY 1 INGLEWOOD PARK CEMETERY-COMMODITY TRUST 720 EAST FLORENCE AVE INGLEWOOD CA 90301 956804467 QUALIFIED FUNERAL TRUST CA INGLEWOOD PARK CEMETERY T 1 INGLEWOOD PARK CEMETERY-FLORAL TRUST 720 EAST FLORENCE AVE INGLEWOOD CA 90301 956901194 SIMPLE TRUST CA INGLEWOOD PARK CEMETERY T 1 INGLEWOOD PARK CEMETERY-SERVICE TRUST I 720 EAST FLORENCE AVE INGLEWOOD CA 90301 956860728 QUALIFIED FUNERAL TRUST CA INGLEWOOD PARK CEMETERY T 1 INGLEWOOD PARK CEMETERY-SERVICE TRUST II 720 EAST FLORENCE AVE INGLEWOOD CA 90301 956804466 QUALIFIED FUNERAL TRUST CA INGLEWOOD PARK CEMETERY T 1 PARK LAWN CEMETERY COMMODITY TRUST 720 EAST FLORENCE AVE INGLEWOOD CA 90301 956900215 QUALIFIED FUNERAL TRUST CA PARK LAWN CEMETERY LLC T 1 PARK LAWN CEMETERY SERVICE TRUST 720 EAST FLORENCE AVE INGLEWOOD CA 90301 956900213 QUALIFIED FUNERAL TRUST CA PARK LAWN CEMETERY LLC T 1 CENTINELA CONSULTING GROUP INC 720 EAST FLORENCE AVE INGLEWOOD CA 90301 953103629 CONSULTING CA PARK LAWN CEMETERY LLC C 1 ENVOI CREMATION INC 720 EAST FLORENCE AVE INGLEWOOD CA 90301 881836728 FUNERAL HOMES AND FUNERAL SERVICES CA CENTINELA CONSULTING GROUP INC C 1 ROSE MORTUARIES & CREMATION INC 720 EAST FLORENCE AVE INGLEWOOD CA 90301 883654699 FUNERAL HOMES AND FUNERAL SERVICES CA CENTINELA CONSULTING GROUP INC C 1 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0