2025-11-17T16:43:55-05:00 2024-12-31 934452323 SANTA CRUZ PACIFIC ACCOUNTING & TAX PC 125 WATER ST STE C SANTA CRUZ CA 95060 990 2024-01-01 800451583 GARDEN OF MEMORIES CEMETERY INC GARD 8314261601 1927 OCEAN ST SANTA CRUZ CA 95060 RANDY KRASSOW PRESIDENT 8314261601 2025-11-12 true true MELISSA RAY EA P01393144 8312261500 2025-11-12 2024 2025-03-06 01:10:19Z RANDY KRASSOW 1927 OCEAN STREET SANTA CRUZ CA 95060 3519672 false X NONE X 2009 CA OPERATION OF CEMETERY AND CREMATORY 5 4 20 0 0 683020 691607 131173 128438 1503210 1208441 2317403 2028486 0 0 641247 744390 0 0 1074821 1013137 1716068 1757527 601335 270959 9287917 9725728 1055985 1046876 8231932 8678852 OPERATION OF CEMETERY AND CREMATORY false false 1757527 1899956 ALL ACTIVITIES OF GARDEN OF MEMORIES CEMETERY, INC. RELATE TO THE OPERATION OF CEMETERY AND CREMATORY IN SALINAS, CALIFORNIA. 1757527 false false false false false false false false true true false false false 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 0 0 true 20 true false false false false false false false false X 5 4 true true false false false false false true true false false true true false true true false false false false CA X MICHELLE KRASSOW 8314261601 1927 OCEAN STREET SANTA CRUZ CA 95060 X LARRY BRENNER TRUSTEE 2.00 X 0 0 0 PETER DEAN CHAIRMAN 2.00 X 0 0 0 RANDY KRASSOW PRESIDENT 15.00 X X 0 0 0 IAN MACKENZIE TRUSTEE 2.00 X 0 0 0 BARNEY RITTER TRUSTEE 2.00 X 0 0 0 R WAYNE THORNTON VICE PRESIDE 2.00 X X 0 0 0 JANET KRASSOW SECRETARY 2.00 X 0 0 0 false false false PROGRAM SERVICE REVENUE 691607 691607 691607 128530 128530 1349099 1349191 -92 -92 -92 1350436 141995 1208441 1208441 2028486 1899956 128530 524478 17188 142461 60263 96000 100 40831 3436 1850 89463 138756 8977 53129 46239 22701 ENDOWMENT CARE EXPENSES 330992 OPERATING SUPPLIES 91708 OUTSIDE SERVICES 39467 REPAIRS AND MAINTENANCE 29071 20417 1757527 0 0 0 406258 333218 662539 488891 374161 204144 76546 3311349 3308143 1153179 880549 314772 272630 4134231 4699915 8061 418787 9287917 9725728 38349 72061 1000971 961129 16665 13686 1055985 1046876 X 2990905 3166866 1923867 1923867 3317160 3588119 8231932 8678852 9287917 9725728 X 270959 175961 X false true X true false 2507311 156850 195097 78852 2780406 2169072 207675 190189 59625 2507311 2216079 164550 -174112 37445 2169072 1939549 173300 141773 38543 2216079 1756063 121600 99706 37820 1939549 1.00000 false false 38480 38480 110688 32557 78131 38014 2802 35212 506908 458335 48573 459089 386855 72234 272630 DUE TO PRE-NEED FUND 13686 13686 111252 111252 1917234 1917234 2028486 111252 111252 1646275 1646275 1757527 SCHEDULE D, PAGE 4, PART XI, LINE 4B REVENUE FROM CEMETERY OPERATIONS 1,917,234 SCHEDULE D, PAGE 4, PART XII, LINE 4B CEMETERY OPERATING EXPENSES 1,646,275 RANDY KRASSOW PRESIDENT 190867 WAGES & BENEFITS false CHRISTIAN KRASSOW RELATIVE 108471 WAGES & BENEFITS false JANET KRASSOW SECRETARY 147895 WAGES & BENEFITS false GINA KRASSOW RELATIVE 92610 WAGES & BENEFITS false MARK KRASSOW RELATIVE 65555 WAGES & BENEFITS false MICHELLE KRASSOW RELATIVE 101084 WAGES & BENEFITS false SANTA CRUZ MAUSOLEUM CORPORATION MANAGEMENT CO. 96000 MANAGEMENT FEES false SANTA CRUZ MAUSOLEUM CORPORATION MANAGEMENT CO. 85920 ENDOWED CARE false SANTA CRUZ MAUSOLEUM CORPORATION MANAGEMENT CO. 38850 ADMIN SUPPORT false SCHEDULE L, PART V SANTA CRUZ MAUSOLEUM CORPORATION IS THE MANAGEMENT COMPANY 80% OWNED BY OFFICER, RANDY KRASSOW. PARTIV, LINE (1) THROUGH (6): ALL WAGES AND BENEFITS PAID TO INTERESTED PERSONS ARE PAID BY MANAGEMENT COMPANY. PARTIV, LINE (7): MANAGEMENT FEES OF 8,000 PER MONTH ARE PAID TO MANAGEMENT COMPANY FOR MANAGEMENT OF GARDEN OF MEMORIES CEMETERY. MANAGEMENT FEES FOR GARDEN OF MEMORIES CEMETERY REPRESENT APPROXIMATELY 4% OF REVENUE AT MANAGEMENT COMPANY. AMOUNT PAID IS NOT LINKED TO THE EARNINGS OR REVENUE OF GARDEN OF MEMORIES CEMETERY. PARTIV, LINE (8): SANTA CRUZ MAUSOLEUM CORPORATION IS THE MANAGEMENT COMPANY 80% OWNED BY OFFICER, RANDY KRASSOW. ALL WAGES AND BENEFITS PAID TO INTERESTED PERSONS AND RELATIVES ARE PAID BY MANAGEMENT COMPANY. 85,920 PAID TO MANAGEMENT COMPANY FOR ENDOWED SERVICES PERFORMED BY EMPLOYEE OF SANTA CRUZ MAUSOLEUM ON BEHALF OF GARDEN OF MEMORIES CEMETERY. ENDOWED CARE FEES PAID TO SANTA CRUZ MAUSOLEUM BY GARDEN OF MEMORIES CEMETERY REPRESENT APPROXIMATELY 3% OF REVENUE AT MANAGEMENT COMPANY. AMOUNT PAID IS NOT LINKED TO THE EARNINGS OR REVENUE OF GARDEN OF MEMORIES CEMETERY. PARTIV, LINE (9): SANTA CRUZ MAUSOLEUM CORPORATION IS THE MANAGEMENT COMPANY 80% OWNED BY OFFICER, RANDY KRASSOW. ALL WAGES AND BENEFITS PAID TO INTERESTED PERSONS AND RELATIVES ARE PAID BY MANAGEMENT COMPANY. 38,850 PAID TO MANAGEMENT COMPANY FOR ADMINISTRATIVE SUPPORT SERVICES PERFORMED BY EMPLOYEE OF SANTA CRUZ MAUSOLEUM CORPORATION ON BEHALF OF GARDEN OF MEMORIES CEMETERY. ADMINISTRATIVE SUPPORT FEES PAID TO SANTA CRUZ MAUSOLEUM CORPORATION BY GARDEN OF MEMORIES CEMETERY REPRESENT APPROXIMATELY 1% OF REVENUE AT MANAGEMENT COMPANY. AMOUNT PAID IS NOT LINKED TO THE EARNINGS OR REVENUE OF GARDEN OF MEMORIES CEMETERY. FORM 990, PAGE 6, PART VI, LINE 2 RANDY KRASSOW JANET KRASSOW PRESIDENT SECRETARY SPOUSES FORM 990, PAGE 6, PART VI, LINE 3 MANAGEMENT IS DELEGATED TO OFFICERS OF THE MANAGEMENT COMPANY,SANTA CRUZ MAUSOLEUM CORPORATION. MANAGEMENT FEES ARE PAID BY THE ORGANIZATION TO THE MANAGEMENT COMPANY FOR MANAGEMENT SERVICES. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 WAS PROVIDED TO THE BOARD PRIOR TO FILING. BOARD MEMBERS EXAMINED THE RETURN AND INDICATED THEIR APPROVAL BEFORE THE RETURN WAS FILED. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS DISCUSSED AT BOARD MEETINGS AT LEAST ANNUALLY. LEGAL COUNSEL REVIEWS WITH THE BOARD THE POLICY AND ITS RAMIFICATIONS UPON MATTERS BEFORE THE BOARD AS THEY ARISE FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST FORM 990, PART XI, LINE 9 NET CONTRIBUTIONS TO ENDOWMENT CARE CORPUS 159,785 NET CONTRIBUTIONS TO PRE-NEED CORPUS 16,176 TOTAL 175,961