2024-11-08T14:27:42-05:00 2023-12-31 934452323 SANTA CRUZ PACIFIC ACCOUNTING & TAX PC 125 WATER ST STE C SANTA CRUZ CA 95060 990 2023-01-01 392052584 SANTA CRUZ CEMETERY CORPORATION SANT 8314261601 1927 OCEAN STREET EXTENSION SANTA CRUZ CA 95060 RANDY KRASSOW PRESIDENT & CEO 8314261601 2024-01-06 true true CONRAD SEALES CPA P00744368 8312261500 2024-11-06 2023 2024-10-15 13:58:12Z RANDY KRASSOW 1927 OCEAN STREET SANTA CRUZ CA 95060 2509724 false X WWW.SCMEMORIAL.COM X 2008 CA OPERATION OF CEMETERIES 5 4 0 44943 39185 15000 0 20142 14601 47964 98967 999972 938170 1083078 1051738 500 500 0 9000 9000 0 0 1086750 1121473 1096250 1130973 -13172 -79235 4109668 3924248 668786 559802 3440882 3364446 X OPERATION OF CEMETERIES false false THE ORGANIZATION OWNS AND OPERATES TWO CEMETERIES IN SANTA CRUZ COUNTY, CALIFORNIA. SANTA CRUZ MEMORIAL PARK IS LOCATED AT 1927 OCEAN STREET IN SANTA CRUZ, CALIFORNIA. OAKWOOD MEMORIAL PARK IS LOCATED AT 3301 PAUL SWEET ROAD IN SANTA CRUZ, CALIFORNIA. THE ORGANIZATION OWNS AND OPERATES TWO CEMETERIES IN SANTA CRUZ COUNTY, CALIFORNIA. SANTA CRUZ MEMORIAL PARK IS LOCATED AT 1927 OCEAN STREET IN SANTA CRUZ, CALIFORNIA. OAKWOOD MEMORIAL PARK IS LOCATED AT 3301 PAUL SWEET ROAD IN SANTA CRUZ, CALIFORNIA. false false false false false false false false true true false false true true false true false false false false false false false false false false false false false false false false true true true false false false false false false false false true 2 0 true 0 true true false false false false false false false false false false false false false X 5 4 true true false false false false false true true false false true true true true true true false false false CA X MICHELLE KRASSOW 8314261601 1927 OCEAN ST SANTA CRUZ CA 95060 X RANDY KRASSOW PRESIDENT & 20.00 X X 0 0 5000 PETER DEAN TREASURER 2.00 X X 0 0 0 IAN MACKENZIE DIRECTOR 2.00 X 0 0 0 BARNEY RITTER DIRECTOR 2.00 X 0 0 0 R WAYNE THORNTON CHAIRMAN 2.00 X 0 0 0 JANET KRASSOW SECRETARY 2.00 X 0 0 0 5000 false false false PRENEED FUND EARNINGS 14601 14601 14601 101565 101565 404272 58200 109489 13257 294783 44943 339726 44943 294783 876455 879053 -2598 -2598 -2598 1054631 456187 598444 598444 1051738 610447 44943 396348 500 9000 301200 4340 39067 31047 21186 122755 ENDOWMENT CARE - NET 410923 COMMISSIONS 297888 FEDERAL TAX 8229 PY STATE TAX 4758 -119920 1130973 0 0 0 264442 48833 130794 101397 167792 154235 581238 578173 4758 16738 7257464 5535721 1748354 1721743 610212 680667 51850 51850 550228 570612 4109668 3924248 209243 101234 459543 458568 668786 559802 X 422330 423764 5258553 5258553 -2240001 -2317871 3440882 3364446 4109668 3924248 X -79235 2799 X false true X true 2460969 81975 212906 70423 2685427 2597422 91400 -184343 43510 2460969 2400691 66075 174151 43495 2597422 2262179 60950 122759 45197 2400691 2028499 59400 229026 54746 2262179 false false 350309 350309 3905520 2715114 1190406 729589 709335 20254 2272046 2111272 160774 1721743 NET ASSETS OF PRENEED FUNDS 413764 CONSTRUCTION IN PROGRESS 156848 570612 DUE TO SC LODGE 96, IOOF 430194 IOOF LODGE NOTE 28374 458568 82933 82933 968805 968805 1051738 80912 80912 1050061 1050061 1130973 SCHEDULE D, PAGE 2, PART V, LINE 4 THE EARNINGS OF THE ENDOWMENT CARE FUNDS ARE USED CEMETERY MAINTENANCE AND EMBELLISHMENTS, AS REQUIRED BY CALIFORNIA LAW. SCHEDULE D, PAGE 4, PART XI, LINE 4B OPERATING REV NOT INCLUDABLE IN AUDITED FINANCIAL STMT 968,805 SCHEDULE D, PAGE 4, PART XII, LINE 4B OPERATING EXP NOT INCLUDABLE IN AUDITED FINANCIAL STMT 1,050,061 RANDY KRASSOW PRESIDENT 199787 WAGES & BENEFITS false CHRISTIAN KRASSOW RELATIVE 101705 WAGES & BENEFITS false JANET KRASSOW SECRETARY 162295 WAGES & BENEFITS false GINA KRASSOW RELATIVE 83612 WAGES & BENEFITS false MARK KRASSOW RELATIVE 57033 WAGES & BENEFITS false MICHELLE KRASSOW RELATIVE 79600 WAGES & BENEFITS false SANTA CRUZ MAUSOLEUM CORPORATION MANAGEMENT CO. 144000 CEM MAINT PAID false SANTA CRUZ MAUSOLEUM CORPORATION MANAGEMENT CO. 297888 COMMISSIONS PAID false SANTA CRUZ MAUSOLEUM CORPORATION MANAGEMENT CO. 300600 RENT RECEIVED false SANTA CRUZ MAUSOLEUM CORPORATION MANAGEMENT CO. 301200 CEM MGT FEES PAID false SCHEDULE L, PART V PART IV: SANTA CRUZ MAUSOLEUM CORPORATION (SCMC) IS 80% OWNED BY OFFICER RANDY KRASSOW AND 20% OWNED BY SANTA CRUZ CEMETERY CORPORATION (SCCC). SCMC PROVIDES CEMETERY MAINTENANCE SERVICES TO THE SANTA CRUZ MEMORIAL AND OAKWOOD MEMORIAL ENDOWMENT CARE PROPERTIES OF SCCC UNDER CONTRACT. RELATED COSTS ARE BORNE BY SCMC. SCMC RENTS OFFICE SPACE, MAINTENANCE FACILITIES, OPERATING EQUIPMENT, AND A CREMATORIUM FROM SCCC UNDER CONTRACT. SCMC ACTS AS AN AGENT OF SCCC FOR THE SALE OF GRAVES, NICHES, CRYPTS, AND OTHER CEMETERY PROPERTY TO THE PUBLIC. IT RECEIVES A COMMISSION ON EACH SALE UNDER A CONTRACTUAL AGREEMENT. RELATED COSTS ARE BORNE BY SCMC. SCMC PROVIDES CEMETERY MANAGEMENT SERVICES TO THE SANTA CRUZ MEMORIAL AND OAKWOOD MEMORIAL PROPERTIES OF SCCC. RELATED COSTS ARE BORNE BY SCMC. ALL COMPENSATION TO INDIVIDUALS LISTED IN SCHEDULE L, PART IV WAS PAID BY SCMC TO THE INDIVIDUALS AND WAS NOT BASED ON THE REVENUE OR EARNINGS OF SCCC. FORM 990, PAGE 2, PART III, LINE 4D THE ORGANIZATION OWNS AND OPERATES TWO CEMETERIES IN SANTA CRUZ COUNTY, CALIFORNIA. SANTA CRUZ MEMORIAL PARK IS LOCATED AT 1927 OCEAN STREET IN SANTA CRUZ, CALIFORNIA. OAKWOOD MEMORIAL PARK IS LOCATED AT 3301 PAUL SWEET ROAD IN SANTA CRUZ, CALIFORNIA. FORM 990, PAGE 6, PART VI, LINE 2 RANDY KRASSOW JANET KRASSOW PRESIDENT SECRETARY SPOUSES FORM 990, PAGE 6, PART VI, LINE 3 MAINTENANCE AND MANAGEMENT SERVICES ARE CONTRACTED TO SANTA CRUZ MAUSOLUEM CORPORATION. FORM 990, PAGE 6, PART VI, LINE 11B THE DIRECTORS AND OFFICERS ARE PROVIDED WITH A DRAFT COPY OF FORM 990. THEY REVIEW IT IN DETAIL, AND REFER ANY CHANGE REQUESTS TO THE TAX PREPARER. A FINAL REVIEW IS PERFORMED BY OFFICERS PRIOR TO FILING. THE RETURN IS FILED AFTER IT HAS BEEN APPROVED BY TE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 12C COMPLIANCE WITH THE POLICY IS ENFORCED BY THE BOARD AT LEAST ANNUALLY FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII OTHER COMPENSATION IN THE AMOUNT OF 5,000 TO OFFICER RANDY KRASSOW REPRESENTS AMOUNTS PAID UNDER A DEFERRED COMPENSATION AGREEMENT. THIS AGREEMENT WAS ENTERED INTO BY THE PREDECESSOR ENTITY TO SANTA CRUZ CEMETERY CORPORATION PRIOR TO 2006. FORM 990, PART XI, LINE 9 TAX LOSS NOT ON BOOKS 1,365 NET WITHDRAWALS FROM PRENEED FUND - SC 1,947 NET WITHDRAWLS FROM PRENEED FUND - OW -513 TOTAL 2,799