2024-11-15T18:53:10-06:00 2023-12-31 861065772 DELOITTE TAX LLP 111 MONUMENT CIRCLE SUITE 4200 INDIANAPOLIS IN 46204 990 2023-01-01 950743320 FOREST LAWN MEMORIAL-PARK ASSOCIATION FORE 3232543131 1712 SOUTH GLENDALE AVENUE GLENDALE CA 91205 DOUGLAS URBANSKI CFO AND SVP OF FINANCE 3232543131 2024-11-15 1 0 SHAWNA M JANSONS P01222873 3174648600 2023 2024-10-15 13:58:12Z DOUGLAS URBANSKI 1712 SOUTH GLENDALE AVENUE GLENDALE CA 91205 207063386 0 X WWW.FORESTLAWN.COM X 1906 CA OWNERSHIP, OPERATION, AND MAINTENANCE OF CEMETERIES 10 9 344 0 -67348 0 0 0 29481769 31392553 36315354 24169995 119411914 122865570 185209037 178428118 0 0 0 0 57666477 59766778 0 0 0 75855774 81451137 133522251 141217915 51686786 37210203 1104829362 1233346614 19558232 25088132 1085271130 1208258482 OWNERSHIP, OPERATION, AND MAINTENANCE OF CEMETERIES. 0 0 GENERAL ENDOWMENT CARE. GENERAL CARE AND MAINTENANCE OF 480 DEVELOPED ACRES OF MEMORIAL PARK SPACE AND CONTIGUOUS AREAS IN 6 MEMORIAL PARKS. DEVELOPMENT AND SALE OF CEMETERY PROPERTY. BURIAL SERVICES. 0 0 0 0 0 0 1 0 0 1 1 0 0 1 1 0 1 0 0 1 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 51 0 1 344 1 1 1 0 0 0 0 0 1 0 X 10 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X PAULA MELKONIAN 3232543131 1712 S GLENDALE AVE GLENDALE CA 91205 GARY M CUSUMANO DIRECTOR 1.00 0.00 X 130650 0 0 DARIN DRABING PRESIDENT & CEO 27.00 13.00 X X 1803931 0 92835 DAVID DAVENPORT DIRECTOR 1.00 0.00 X 128650 0 0 ANTONIA HERNANDEZ DIRECTOR 1.00 0.00 X 125400 0 0 R SCOTT JENKINS CHAIRMAN 1.00 0.00 X 145700 0 0 THOMAS V MCKERNAN DIRECTOR 1.00 0.00 X 130150 0 0 JAYNIE STUDENMUND DIRECTOR 1.00 0.00 X 126650 0 0 BRIAN ALAN BEARD DIRECTOR 1.00 0.00 X 114900 0 0 DIANA J INGRAM DIRECTOR 1.00 0.00 X 112900 0 0 ELIZABETH L WU DIRECTOR 1.00 0.00 X 114900 0 0 NECTAR RAMIREZ SVP ADVANCE PLANNING 27.00 13.00 X 0 844968 47385 SUSAN RULE SANDLER SVP LEGAL & GENERAL COUNSEL 27.00 13.00 X 0 816324 75011 JAMES DROLET SVP OPERATIONS 27.00 13.00 X 0 812606 96050 JENNIFER TERRILL SVP & CIO 27.00 13.00 X 0 677136 60590 RODOLFO SAENZ-GARZA SVP MARKETING 27.00 13.00 X 0 600149 62668 DOUGLAS URBANSKI CFO/SVP FINANCE 27.00 13.00 X 0 828213 54600 VALERIE LOPEZ SVP HUMAN RESOURCES 27.00 13.00 X 0 482653 66943 SUZANNE DAVIDSON VP LEGAL AFFAIRS 27.00 13.00 X 425987 0 76610 KIMBERLY PAWLIK EXEC ASSISTANT & CORPORATE SECRETARY 27.00 13.00 X 0 158925 53756 HELEN HAN PLANNING ADVISOR 30.00 10.00 X 0 697643 32576 GUOZHOU LI PLANNING ADVISOR 30.00 10.00 X 0 569820 52876 MATT SALY VP LEGAL AFFAIRS 27.00 13.00 X 0 417239 60524 ANAHIT JILAVYAN PLANNING ADVISOR 30.00 10.00 X 0 485069 32639 ALBERT KIM PLANNING ADVISOR 30.00 10.00 X 0 376051 45301 3359818 7766796 910364 37 0 1 0 GIBRALTAR MAUSOLEUM CONSTRUCTION TWO NORTHSHORE CENTER PITTSBURGH PA 15212 CONSTRUCTION SERVICES 5322479 ENVISION LANDSCAPE INC 1725 AGUA MANSA ROAD RIVERSIDE CA 92509 LANDSCAPE SERVICES 3848636 VISSER GRADING INC 2685 SUNSHINE VALLEY COURT SIMI VALLEY CA 93063 GRADING SERVICES 3178912 SGD ENTERPRISES FOUR SEASONS LANDSCAPING VAN NUYS CA 914112123 LANDSCAPE SERVICES 2686558 J YESSAIAN CONSTRUCTION INC 10042 COZYCROFT AVENUE CHATSWORTH CA 91311 CONSTRUCTION SERVICES 2187198 74 CEMETERY SERVICES 812220 40156877 40156877 OTHER INCOME 900099 905105 905105 SETTLEMENT INCOME 900099 489968 489968 LOSS FROM SUBSIDIARY 523000 -10159397 -10159397 31392553 27231167 -67348 27298515 742814 56826 685988 685988 685988 5056051 26661 7907786 236098 -2851735 -209437 -3061172 -3061172 142614140 20434558 122179582 122179582 178428118 153572135 -67348 24923331 2399363 48443311 2220007 4667191 2036906 2226616 2797243 2368130 4518918 1407371 4688412 8250206 8904651 59198 13822 8073 5856304 1807603 MAINTENANCE AND REPAIRS 11511162 ALLOCATIONS 6672862 MATERIALS 6296059 OTHER EXPENSE 6104418 7960089 141217915 65437750 67770319 68631956 81268195 224943224 239523407 967769 1700615 52872166 27819038 24205939 25053128 208551008 250557188 511026766 567473762 1064950 0 1104829362 1233346614 17623261 18819222 1934971 6268910 19558232 25088132 X 452915089 456047092 632356041 752211390 1085271130 1208258482 1104829362 1233346614 X 37210203 84941069 836080 X 0 1 X 1 0 X X X 0 224338 1239895 1464233 1081256 24180844 9426055 15836045 1267564 2993979 2938763 1322780 14832424 11590257 3242167 7051866 3863963 3187903 25053128 FOREST LAWN MORTUARY 66393502 C INVESTMENTS - OTHER SECURITIES 501080260 F 567473762 INTERCOMPANY PAYABLE 4261434 PENSION PLAN PAYABLE 2007476 6268910 X PART III, LINE 1A: WE MAINTAIN AND PRESERVE A PERMANENT COLLECTION OF ARTWORK WHICH IS AVAILABLE FOR VIEWING BY THE PUBLIC, SOME OF WHICH IS ROTATED FROM STORAGE FOR EXHIBITION. OUR COLLECTION INCLUDES WESTERN BRONZES, MARBLE STATUARY, MOSAICS, STAINED GLASS, HISTORICAL AMERICAN PIECES, ORIGINAL PAINTINGS, AND CULTURAL ARTIFACTS. THE ART ON DISPLAY REFLECTS THE ORIGINAL VISION OF FOREST LAWN OUTLINED IN THE 'BUILDER'S CREED', TO BUILD A CEMETERY UNLIKE OTHER CEMETERIES... FILLED WITH... BEAUTIFUL STATUARY... A PLACE WHERE ARTISTS STUDY AND SKETCH. PART III, LINE 4: DESCRIPTION OF ORGANIZATIONS COLLECTION: SEE DISCLOSURE FOR SCHEDULE D, PART III, LINE 1A FOR DESCRIPTION OF THE COLLECTION AND HOW IT FURTHERS THE ORGANIZATIONS EXEMPT PURPOSE. PART X, LINE 2: MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED DISCLOSED IN THE FINANCIAL STATEMENTS. CENTRAL AMERICA AND THE CARIBBEAN INVESTMENTS 135125792 CENTRAL AMERICA AND THE CARIBBEAN INVESTMENTS 1388675 0 0 0 0 0 0 136514467 0 136514467 1 0 1 1 1 0 SCHEDULE F, PART I, LINE 3 DESCRIPTION OF ACCOUNTING METHOD: THE METHOD OF ACCOUNTING FOR FOREIGN INVESTMENTS AND INVESTMENTS FEES IS ACCRUAL. SCHEDULE F, PART I, LINE 3(1) DETAIL OF FOREIGN INVESTMENT: FAIR MARKET VALUE OF INVESTMENTS - 135,125,792. SCHEDULE F, PART I, LINE 3(2) DETAIL OF FOREIGN INVESTMENT: INVESTMENT MANAGEMENT/INCENTIVE FEES - 1,388,675. X X X X 0 0 0 DARIN DRABING PRESIDENT & CEO 888931 0 915000 0 0 0 68835 0 24000 0 1896766 0 0 0 JAMES DROLET SVP OPERATIONS 0 567606 0 245000 0 0 0 62250 0 33800 0 908656 0 0 NECTAR RAMIREZ SVP ADVANCE PLANNING 0 290617 0 554351 0 0 0 20835 0 26550 0 892353 0 0 SUSAN RULE SANDLER SVP LEGAL & GENERAL COUNSEL 0 561324 0 255000 0 0 0 38261 0 36750 0 891335 0 0 DOUGLAS URBANSKI CFO/SVP FINANCE 0 568213 0 260000 0 0 0 11250 0 43350 0 882813 0 0 JENNIFER TERRILL SVP & CIO 0 477136 0 200000 0 0 0 23840 0 36750 0 737726 0 0 HELEN HAN PLANNING ADVISOR 0 40366 0 657277 0 0 0 22576 0 10000 0 730219 0 0 RODOLFO SAENZ-GARZA SVP MARKETING 0 415149 0 185000 0 0 0 32618 0 30050 0 662817 0 0 GUOZHOU LI PLANNING ADVISOR 0 43354 0 526466 0 0 0 22576 0 30300 0 622696 0 0 VALERIE LOPEZ SVP HUMAN RESOURCES 0 337653 0 145000 0 0 0 35493 0 31450 0 549596 0 0 ANAHIT JILAVYAN PLANNING ADVISOR 0 26793 0 458276 0 0 0 22639 0 10000 0 517708 0 0 SUZANNE DAVIDSON VP LEGAL AFFAIRS 425987 0 0 0 0 0 62460 0 14150 0 502597 0 0 0 MATT SALY VP LEGAL AFFAIRS 0 417239 0 0 0 0 0 25324 0 35200 0 477763 0 0 ALBERT KIM PLANNING ADVISOR 0 24041 0 352010 0 0 0 23101 0 22200 0 421352 0 0 KIMBERLY PAWLIK EXEC ASSISTANT & CORPORATE SECRETARY 0 158925 0 0 0 0 0 31756 0 22000 0 212681 0 0 FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT OF FOREST LAWN MEMORIAL PARK ASSOCIATION HAS ENGAGED AN INDEPENDENT CPA FIRM TO PREPARE THE ASSOCIATION'S ANNUAL INFORMATION RETURN, IRS FORM 990. THE CFO AND HIS STAFF ARE RESPONSIBLE FOR THE ACCURACY OF IRS FORM 990 AND WORK CLOSELY WITH THE OUTSIDE ACCOUNTANTS TO COMPLETE FORM 990. THE FORM 990 IS POSTED TO THE ASSOCIATION'S SECURE WEB PORTAL FOR ACCESS BY ALL DIRECTORS. INDIVIDUAL BOARD MEMBER COMMENTS WILL BE ADDRESSED BY MANAGEMENT AND THE OUTSIDE ACCOUNTANTS PRIOR TO FILING THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO ANNUALLY COMPLETE A QUESTIONNAIRE DOCUMENTING CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION HIRES AN OUTSIDE CONSULTANT TO REVIEW EXECUTIVE AND BOARD COMPENSATION. THE LAST REVIEW WAS CONDUCTED IN 2023 BY COMPENSATION ADVISORY PARTNERS, LLC. THE ORGANIZATION USES INDEPENDENT CONSULTANTS AND COMPENSATION SURVEYS TO DETERMINE THE APPROPRIATE COMPENSATION FOR OFFICERS AND KEY EMPLOYEES. OFFICER COMPENSATION IS REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE. KEY EMPLOYEE COMPENSATION IS NOT REVIEWED BY THE COMPENSATION COMMITTEE. THE LAST REVIEW WAS CONDUCTED IN 2023 BY COMPENSATION ADVISORY PARTNERS, LLC. APPROVAL OF THE RECOMMENDATION IS DOCUMENTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE NOT AVAILABLE FOR REVIEW BY THE PUBLIC. FORM 990, PART XI, LINE 9: DEFINED BENEFIT PENSION PLAN FUNDED STATUS 836,080. FOREST LAWN ICG INVESTMENTS LLC 1712 S GLENDALE AVE GLENDALE CA 91205 INVESTMENTS DE 57482876 244833965 FLMPA FOREST LAWN STRATEGIC INVESTMENTS LLC 1712 S GLENDALE AVE GLENDALE CA 91206 INVESTMENTS DE 4190702 254398414 FLMPA FOREST LAWN MORTUARY 1712 S GLENDALE AVE GLENDALE CA 91205 953247450 MORTUARY SERVICES CA N/A C 68843710 93237272 1.00000 1 ICG FL BLOCKER LLC 11111 SANTA MONICA BLVD SUITE 2100 LOS ANGELES CA 90025 842483464 INVESTMENTS CA FL ICG INVSTMNT C 253669 11828100 1.00000 1 ICG FL CAYMAN BLOCKER LLC 11111 SANTA MONICA BLVD SUITE 2100 LOS ANGELES CA 90025 981593839 INVESTMENTS CA FL ICG INVSTMNT 26394 30070608 1.00000 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 1 0 0 FOREST LAWN MORTUARY K 3241500 FMV FOREST LAWN MORTUARY P 32396611 FMV FOREST LAWN MORTUARY Q 866162 FMV SCHEDULE R, PART V, N CERTAIN EMPLOYEES PROVIDE SERVICES TO BOTH FOREST LAWN MEMORIAL PARK ASSOCIATION AND FOREST LAWN MORTUARY, ALTHOUGH THEY ARE PAID BY ONLY ONE OF THOSE ENTITIES AS THE EMPLOYING ENTITY. AS A RESULT, THE TOTAL COMPENSATION AMOUNTS SHOWN ON PART VII ON FORM 990 AND SCHEDULE J MAY NOT BE THE AMOUNTS INCLUDED AS CHARGEABLE EXPENSES ON THE ORGANIZATION'S FINANCIAL STATEMENTS FOR AN INDIVIDUAL EMPLOYEE WHO PROVIDE SERVICES TO THE ORGANIZATION. SCHEDULE R, PART V, O & P FOREST LAWN MEMORIAL PARK ASSOCIATION (FLMPA) AND FOREST LAWN MORTUARY (FLM) HAVE PERFORMED A TRANSFER PRICING SURVEY FOR INTERCOMPANY TRANSACTIONS. THE COMPARABLE PROFITS METHOD (CPM) WAS USED FOR ANALYZING THE INTERCOMPANY TRANSACTIONS. THE CPM EVALAUTES WHETHER THE AMOUNTS CHARGED IN A CONTROLLED TRANACTION IS ARM'S-LENGTH BASED ON OBJECTIVE MEASURERS OF PROFITABILITY DERIVED FROM UNCONTROLLED PARTIES THAT ENGAGE IN SIMILAR BUSINESS UNDER SIMILAR CIRCUMSTANCES. THE TRANSACTIONS BETWEEN FLMPA AND FLM HAVE BEEN PERFORMED AT AN ARM'S-LENGTH AGREEMENT.