2024-11-13T20:26:46-06:00 2023-12-31 946214841 ARMANINO ADVISORY LLC 2700 CAMINO RAMON STE 350 SAN RAMON CA 945835004 990 2023-01-01 953755235 INGLEWOOD PARK CEMETERY INGL 3104126500 720 EAST FLORENCE AVENUE 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 MARY GUZMAN 720 EAST FLORENCE AVENUE INGLEWOOD CA 90301 54699168 0 X WWW.INGLEWOODPARKCEMETERY.ORG X 1982 CA THE ORGANIZATION OWNS AND OPERATES A CEMETERY AND CREMATORY SERVING THE GREATER LOS ANGELES AREA. 5 0 322 0 0 0 0 0 5979529 6608432 228775 1123187 52503781 38635229 58712085 46366848 27318 13831 0 0 27191863 23230307 0 0 0 15568912 16378490 42788093 39622628 15923992 6744220 141928247 155208925 24846018 33842474 117082229 121366451 INGLEWOOD PARK CEMETERY ("IPC") 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 1 1 1 1 0 1 117 0 1 322 1 0 0 0 0 0 0 0 0 X 5 0 1 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 CHAIRMAN/DIRECTOR/TRUSTEE 10.00 11.00 X 204447 23750 0 HUGH M GRANT DIRECTOR/TRUSTEE 4.00 3.00 X 213750 23750 0 D ALEXANDER SMITH DIRECTOR 4.00 X 173750 0 0 R BRENDT STALLINGS DIRECTOR (THRU 08/23); CEO (START 09/23) 40.00 3.00 X X 133750 20000 0 DAVID B WHARMBY DIRECTOR/TRUSTEE 4.00 3.00 X 173750 23750 0 JACQUELINE GONZALEZ SECRETARY / SR. VP OF FUND MGMT 10.00 32.00 X 209855 2250 8249 RICKY MILLER CEO & GENERAL MANAGER (THRU 09/23) 40.00 X 893439 0 30311 RENE SUAREZ NEGRETE SVP OF SALES & MARKETING 40.00 X 474488 0 25260 ARTHUR ALLEN VP OF SALES 40.00 X 407400 0 1529 MARY GUZMAN CFO 40.00 X 367308 0 24319 KEVIN BROWN SVP OF PARK OPERATIONS 40.00 X 317620 0 30614 MONICA BRACHO VP OF HUMAN RESOURCE 40.00 X 229574 0 15594 JOSE OLIDEN-DIAZ DIRECTOR OF FAMILY SERVICES 40.00 X 305793 0 34182 JUDITH JAUREGUI COM. SALES SERV. AREA SALES DIR. 40.00 X 265084 0 25875 BRUCE YOUNG COM. SALES SERV. AREA SALES DIR. 40.00 X 174689 0 20351 WILLIAM CALVIN WITCHER INFORMATION TECHNOLOGY DIR. 40.00 X 195495 0 15100 PATRICK GILL GIDDENS DIR. OF FUNERAL OPS (THRU 10/23) 40.00 X 195783 0 27062 ERIC KURIMURA DIRECTOR OF FINANCE 40.00 X 152286 0 37300 ZENAIDA GONZALEZ FAMILY SERVICES COUNSELOR 40.00 X 576598 0 38121 JULIA DE HAJ EID COM. SALES SERV. AREA SALES DIR. 40.00 X 195636 0 11723 ANARUTH RIVAS DE JARQUIN COMMUNITY SALES SERVICE SR COUNSELOR 40.00 X 338134 0 1626 JOSE JOEL JIMENEZ FAMILY SERVICES COUNSELOR 40.00 X 252048 0 16908 YASMIN MATIAS COMMUNITY SALES SERVICE COUNSELOR 40.00 X 209281 0 24329 6659958 93500 388453 59 0 1 0 0 CEMETERY ASSOCIATION 900099 6608432 6608432 6608432 1123187 1123187 823446 0 823446 823446 823446 46144103 8332320 37811783 37811783 46366848 44420215 0 1946633 X 13831 5372756 14635487 246631 1484482 1490951 284047 231961 4562252 879885 1091901 38955 3383909 110788 379106 1953888 745091 BAD DEBT EXPENSE 2198967 DUES AND SUBSCRIPTIONS 283061 EQUIPMENT RENTAL 110716 AUTO EXPENSES 76658 47305 39622628 8334136 3150937 58735024 65113706 28114707 38029702 23494894 13257243 10905131 10237651 31302173 33758693 4537076 4918236 141928247 155208925 6313177 7149694 18532841 26692780 24846018 33842474 X 117082229 121366451 117082229 121366451 141928247 155208925 X 6744220 -2459998 X 0 1 X 1 0 77813505 7690162 14960785 1652052 345525 98466875 79594877 9601243 -8306398 2752167 324050 77813505 70563735 10698998 1382459 285397 79594877 64241295 7058306 559281 176585 70563735 55598288 10726115 1839122 243986 64241295 0.00000 1.00000 0.00000 0 1 1 4671708 4671708 3439421 1571972 1867449 6411817 6313436 98381 8971948 5371835 3600113 10237651 CONTRACT LIABILITIES 26692780 26692780 X PART V, LINE 4: THE ENDOWMENT FUND WAS ORGANIZED TO RECEIVE DEPOSITS FROM THE PROCEEDS OF SALES OF CEMETERY PROPERTY AND TO MAINTAIN SUCH FUNDS FOR THE CARE, IMPROVEMENT, AND PRESERVATION OF THE CEMETERY PROPERTY. PART X, LINE 2: AS A PUBLIC BENEFIT CORPORATION, IPC IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES. CCG, AS WELL AS PLC PRIOR TO DECEMBER 1, 2021, ARE CALIFORNIA CORPORATIONS THAT ARE SUBJECT TO FEDERAL AND STATE TAXES. EFFECTIVE DECEMBER 1, 2021, PLC CONVERTED FROM A CORPORATION TO A LIMITED LIABILITY COMPANY. SINCE PLC IS WHOLLY OWNED BY IPC, AS A SINGLE MEMBER LIMITED LIABILITY COMPANY IT IS NO LONGER SUBJECT TO FEDERAL TAXES. HOWEVER, AS A SINGLE MEMBER LLC, IT IS SUBJECT TO FILING A CALIFORNIA INCOME TAX RETURN EACH YEAR. THE CALIFORNIA TAX RETURN IS SUBJECT TO A CALIFORNIA GROSS RECEIPTS FEE (IF APPLICABLE) AND THE CALIFORNIA MINIMUM TAX OF $800. 827 REDONDO AND 401 S. PRAIRIE ARE ALSO SINGLE MEMBER LLC ENTITIES AND ARE SUBJECT TO A CALIFORNIA MINIMUM TAX OF $800 AND THE CALIFORNIA GROSS RECEIPTS FEE (IF APPLICABLE). 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. PLC AND CCG ACCOUNT FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH FASB ASC 740-10. INTERPRETATIONS AND GUIDANCE SURROUNDING INCOME TAX LAWS AND REGULATIONS CHANGE OVER TIME. AS SUCH, CHANGES IN PLC'S AND CCG'S SUBJECTIVE ASSUMPTIONS AND JUDGMENTS CAN MATERIALLY AFFECT AMOUNTS RECOGNIZED IN THE CONSOLIDATED STATEMENTS OF FINANCIAL POSITION AND THE CONSOLIDATED STATEMENTS OF ACTIVITIES. PLC'S AND CCG'S POLICY IS TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO ALL TAX POSITIONS IN INCOME TAX EXPENSE. NO INTEREST OR PENALTIES WERE ACCRUED AS OF DECEMBER 31, 2023 AND 2022. PLC AND CCG FILE U.S. FEDERAL AND STATE OF CALIFORNIA INCOME TAX RETURNS. YEARS PRIOR TO 2019 ARE NO LONGER SUBJECT TO US FEDERAL INCOME TAX EXAMINATION, AND PLC AND CCG ARE NO LONGER SUBJECT TO MAJOR STATE INCOME TAX EXAMINATIONS FOR YEARS BEFORE 2018. X 0 1 X X 0 0 0 RICKY MILLER CEO & GENERAL MANAGER (THRU 09/23) 436689 0 450000 0 6750 0 30000 0 311 0 923750 0 0 0 ZENAIDA GONZALEZ FAMILY SERVICES COUNSELOR 47279 0 529319 0 0 0 30000 0 8121 0 614719 0 0 0 RENE SUAREZ NEGRETE SVP OF SALES & MARKETING 266856 0 198632 0 9000 0 22500 0 2760 0 499748 0 0 0 ARTHUR ALLEN VP OF SALES 133278 0 265122 0 9000 0 0 0 1529 0 408929 0 0 0 MARY GUZMAN CFO 257902 0 100406 0 9000 0 21644 0 2675 0 391627 0 0 0 KEVIN BROWN SVP OF PARK OPERATIONS 220364 0 88256 0 9000 0 21363 0 9251 0 348234 0 0 0 JOSE OLIDEN-DIAZ DIRECTOR OF FAMILY SERVICES 95818 0 209975 0 0 0 30000 0 4182 0 339975 0 0 0 ANARUTH RIVAS DE JARQUIN COMMUNITY SALES SERVICE SR COUNSELOR 0 0 337594 0 540 0 0 0 1626 0 339760 0 0 0 JUDITH JAUREGUI COM. SALES SERV. AREA SALES DIR. 94177 0 170907 0 0 0 20052 0 5823 0 290959 0 0 0 JOSE JOEL JIMENEZ FAMILY SERVICES COUNSELOR 47741 0 204307 0 0 0 12795 0 4113 0 268956 0 0 0 MONICA BRACHO VP OF HUMAN RESOURCE 158318 0 62256 0 9000 0 11700 0 3894 0 245168 0 0 0 HUGH M GRANT DIRECTOR/TRUSTEE 213750 23750 0 0 0 0 0 0 0 0 213750 23750 0 0 YASMIN MATIAS COMMUNITY SALES SERVICE COUNSELOR 0 0 208741 0 540 0 22500 0 1829 0 233610 0 0 0 JUDGE ROBERT M LETTEAU CHAIRMAN/DIRECTOR/TRUSTEE 204447 23750 0 0 0 0 0 0 0 0 204447 23750 0 0 PATRICK GILL GIDDENS DIR. OF FUNERAL OPS (THRU 10/23) 158283 0 30000 0 7500 0 23368 0 3694 0 222845 0 0 0 JACQUELINE GONZALEZ SECRETARY / SR. VP OF FUND MGMT 148599 2250 52256 0 9000 0 0 0 8249 0 218104 2250 0 0 WILLIAM CALVIN WITCHER INFORMATION TECHNOLOGY DIR. 163105 0 32390 0 0 0 9800 0 5300 0 210595 0 0 0 JULIA DE HAJ EID COM. SALES SERV. AREA SALES DIR. 0 0 195096 0 540 0 11723 0 0 0 207359 0 0 0 DAVID B WHARMBY DIRECTOR/TRUSTEE 173750 23750 0 0 0 0 0 0 0 0 173750 23750 0 0 BRUCE YOUNG COM. SALES SERV. AREA SALES DIR. 98892 0 57047 0 18750 0 19243 0 1108 0 195040 0 0 0 ERIC KURIMURA DIRECTOR OF FINANCE 125235 0 27051 0 0 0 24693 0 12607 0 189586 0 0 0 D ALEXANDER SMITH DIRECTOR 173750 0 0 0 0 0 0 0 0 0 173750 0 0 0 R BRENDT STALLINGS DIRECTOR (THRU 08/23); CEO (START 09 133750 20000 0 0 0 0 0 0 0 0 133750 20000 0 0 PART I, LINE 1A THE POLICY IS NOT WRITTEN. ALL EXPENSES MUST BE SUBSTANTIATED BEFORE THEY ARE APPROVED AND PAID. FORM 990, PART VI, SECTION A, LINE 2 JUDGE ROBERT M. LETTEAU AND R. BRENDT STALLINGS HAVE A FAMILY RELATIONSHIP. 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 IX, LINE 11G CONSULTANTS 2,070,938. RECRUITING SERVICES 63,625. PAYROLL PROCESSING 10,730. OTHER PROFESSIONAL FEES 2,416,959. FORM 990, PART XI, LINE 9: TRANSFER OF NET ASSETS TO ROOSEVELT MEMORIAL PARK CEMETERY, INC. -2,459,998. 827 EAST REDONDO ENTERPRISES LLC 720 EAST FLORENCE AVE INGLEWOOD CA 90301 461629021 REAL ESTATE INVESTMENT CA 360632 267283 INGLEWOOD PARK CEMETERY PARK LAWN CEMETERY LLC 720 EAST FLORENCE AVE INGLEWOOD CA 90301 874011956 INTERNMENT CA 5314095 24380253 INGLEWOOD PARK CEMETERY 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 ROOSEVELT MEMORIAL PARK CEMETERY INC 720 EAST FLORENCE AVE INGLEWOOD CA 90301 921241592 DISPOSITION AND MEMORIALIZATION OF HUMAN REMAINS 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 608905 20780497 1.00000 1 INGLEWOOD PARK CEMETERY-FLORAL TRUST 720 EAST FLORENCE AVE INGLEWOOD CA 90301 956901194 SIMPLE TRUST CA INGLEWOOD PARK CEMETERY T 3257 115058 1.00000 1 INGLEWOOD PARK CEMETERY-SERVICE TRUST I 720 EAST FLORENCE AVE INGLEWOOD CA 90301 956860728 QUALIFIED FUNERAL TRUST CA INGLEWOOD PARK CEMETERY T 2049 190712 1.00000 1 INGLEWOOD PARK CEMETERY-SERVICE TRUST II 720 EAST FLORENCE AVE INGLEWOOD CA 90301 956804466 QUALIFIED FUNERAL TRUST CA INGLEWOOD PARK CEMETERY T 646066 19972491 1.00000 1 PARK LAWN CEMETERY COMMODITY TRUST 720 EAST FLORENCE AVE INGLEWOOD CA 90301 956900215 QUALIFIED FUNERAL TRUST CA PARK LAWN CEMETERY LLC T 51559 1670089 1.00000 1 PARK LAWN CEMETERY SERVICE TRUST 720 EAST FLORENCE AVE INGLEWOOD CA 90301 956900213 QUALIFIED FUNERAL TRUST CA PARK LAWN CEMETERY LLC T 54074 2301300 1.00000 1 CENTINELA CONSULTING GROUP INC 720 EAST FLORENCE AVE INGLEWOOD CA 90301 953103629 CONSULTING CA PARK LAWN CEMETERY LLC C 14973 1306234 1.00000 1 ENVOI CREMATION INC 720 EAST FLORENCE AVE INGLEWOOD CA 90301 881836728 FUNERAL HOMES AND FUNERAL SERVICES CA CENTINELA CONSULTING GROUP INC C -628581 178745 1.00000 1 ROSE MORTUARIES & CREMATION INC 720 EAST FLORENCE AVE INGLEWOOD CA 90301 883654699 FUNERAL HOMES AND FUNERAL SERVICES CA CENTINELA CONSULTING GROUP INC C 75963 4790234 1.00000 1 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 ROOSEVELT MEMORIAL PARK CEMETERY INC R 2459998 FMV ENDOWMENT CARE FUND OF ROOSEVELT MEMORIAL PARK R 60000 FMV ENDOWMENT CARE FUND OF ROOSEVELT MEMORIAL PARK S 2462567 FMV ENDOWMENT CARE TRUST FUND OF INGLEWOOD PARK CEMETERY R 1575185 FMV ENDOWMENT CARE TRUST FUND OF INGLEWOOD PARK CEMETERY S 2839113 FMV ENDOWMENT CARE FUND OF PARK LAWN CEMETERY R 128922 FMV ENDOWMENT CARE FUND OF PARK LAWN CEMETERY S 290607 FMV INGLEWOOD PARK CEMETERY-COMMODITY TRUST R 1110379 FMV INGLEWOOD PARK CEMETERY-COMMODITY TRUST S 1216834 FMV INGLEWOOD PARK CEMETERY-SERVICE TRUST II R 1330178 FMV INGLEWOOD PARK CEMETERY-SERVICE TRUST II S 1689346 FMV