2025-11-12T12:00:51-05:00 2024-12-31 BDO USA 626 WASHINGTON PL STE 1802 PITTSBURGH PA 15219 990 2024-01-01 221228450 Restland Memorial Park Association % DANIEL MILLETT REST 2814531260 909 FANNIN STREET Suite 2300 Houston TX 77010 DANIEL MILLETT CFO 2814531260 2025-11-04 true true JAKE COOK P01240455 4122812501 2025-11-04 2024 2025-03-06 01:10:19Z JENNIFER HAY 909 FANNIN STREET STE 2300 HOUSTON TX 77010 2401203 false X https://www.restlandmemorialpark.org/ X 1931 NJ PROVIDE CEMETERY PROPERTY AND SERVICES TO THE PUBLIC ON BOTH A PRE-NEED AND AT-NEED BASIS AND MAINTAINING THE PROPERTY IN PERPETUITY. 6 0 0 0 0 0 0 0 200294 178953 -678 0 3009203 1838250 3208819 2017203 0 0 0 0 885566 742220 0 0 0 2313252 1252278 3198818 1994498 10001 22705 26752925 27699518 17476653 18400541 9276272 9298977 X RECOGNIZING THE IMPORTANT ROLE WE PLAY AS CARETAKERS OF HISTORY, WE STRIVE TO PROVIDE A HIGH LEVEL OF PERSONAL ATTENTION AND COMPASSION TO THOSE WHO HAVE ENTRUSTED US WITH THEIR FAMILY'S ETERNAL MEMORY AND PERPETUAL CARE. false false RESTLAND MEMORIAL PARK ASSOCIATION PROVIDES CEMETERY AND BURIAL SERVICES TO THOSE IN NEED ON A NONPROFIT BASIS IN ACCORDANCE WITH SECTION 501(C)(13). false false false false false false false false false true true false true true true false true false false false false false false false false false false false true false false false false false false false false false false false true false false true 0 0 0 false false false false false false false false X 6 0 false true false false true true false true true false false false false false false false false false X DANIEL MILLETT 2814531260 909 FANNIN STREET STE 2300 Houston TX 77010 J Bradley Green Chief Executive Officer 1.0 39.0 X X 0 8188814 16649 Jay Dodds Chief Strategy Officer 1.0 39.0 X X 0 6851223 16573 Daniel Millett Chief Financial Officer 1.0 39.0 X X 0 3645786 5077 Jennifer Hay President and General Counsel 1.0 39.0 X 0 2761541 14508 W Clark Harlow Corporate Development Sr. VP 1.0 39.0 X 0 2133923 18569 Lorie Eickhoff Chief Administrative Officer 1.0 39.0 X 0 2142408 7740 Jeff Parker Chief Technology Officer 1.0 39.0 X 0 2032500 18501 William C Passodelis Vice President - Operations 8.0 32.0 X 0 413656 30900 Louis Shook Sales Manager 8.0 32.0 X 0 280410 9607 Mario Cutungo VP - Maintenance 8.0 32.0 X X 0 213130 13614 Marlene Augusto Family Service Counselor 40.0 0.0 X 0 147832 8322 0 28811223 160060 0 false true false PAUL PYTAL CO 40 HOUSTON ROAD LITTLE FALLS NJ 07424 GROUNDS MNT & LDS 142198 1 0 TRUST FUND INCOME 812220 178953 178953 178953 0 0 0 0 0 0 0 0 0 0 0 0 0 1809745 384000 1425745 1425745 MISCELLANEOUS 812220 412505 412505 412505 2017203 2017203 0 0 0 0 0 0 0 0 625961 11270 51716 53273 701272 0 0 0 0 0 12808 1200 7634 2727 0 342332 0 0 0 271 0 154682 12259 VEHICLE EXPENSE 7205 FEES AND LICENSE 5266 FUNERAL COSTS 2691 OTHER OPERATING EXPENSES 1931 1994498 0 0 5578448 6914987 0 0 -144279 -139456 0 0 0 0 0 0 1585804 1501091 183 63915 1360823 976893 481914 383930 0 0 9844956 10792539 0 0 0 -355466 9405899 8537978 26752925 27699518 -2049656 241671 0 0 1558082 1298841 0 0 0 0 0 0 0 0 0 0 17968227 16860029 17476653 18400541 X 9276272 9298977 0 0 9276272 9298977 26752925 27699518 22705 X false true X true false 22375 22375 819842 648808 171034 172231 124271 47960 346376 203815 142561 383930 MAINTENANCE & PRESERVATION 10264717 F PRE-NEED TRUST FUND INV 527822 F 10792539 OTHER CURRENT ASSETS 7389158 DUE FROM TRUST FUNDS 1034285 DEFERRED COMMISSION 114535 8537978 0 PERPETUAL CARE FUND PAYABLE 7253550 CERTIFICATES OF INDEBTEDNESS 7500000 PRENEED RECEIPTS HELD IN TRUST 123054 INTERCOMPANY US 1980323 OTHER CURRENT LIABILITIES 0 LEASE LIABILITIES 3102 16860029 X Schedule D, Part X, Line 2: THE CARRYING AMOUNT OF DEFERRED TAX ASSETS IS REVIEWED AT EACH REPORTING PERIOD AND REDUCED TO THE EXTENT THAT IT IS NO LONGER PROBABLE THAT SUFFICIENT TAXABLE PROFITS WILL BE AVAILABLE TO ALLOW ALL OR PART OF THE ASSET TO BE RECOVERED. DEFERRED TAX ASSETS AND LIABILITIES ARE MEASURED AT THE TAX RATES THAT ARE EXPECTED TO APPLY IN THE PERIOD IN WHICH THE LIABILITY IS SETTLED OR THE ASSET IS REALIZED, BASED ON TAX RATES (AND TAX LAWS) THAT HAVE BEEN ENACTED OR SUBSTANTIVELY ENACTED AT EACH REPORTING PERIOD. THE MEASUREMENT OF DEFERRED TAX LIABILITIES AND ASSETS REFLECTS THE TAX CONSEQUENCES THAT WOULD FOLLOW FROM THE MANNER IN WHICH THE COMPANY EXPECTS, AT THE REPORTING DATE, TO RECOVER OR SETTLE THE CARRYING AMOUNT OF ITS ASSETS AND LIABILITIES. DEFERRED TAX ASSETS AND LIABILITIES ARE OFFSET WHEN THERE IS A LEGALLY ENFORCEABLE RIGHT TO SET OFF CURRENT TAX ASSETS AGAINST CURRENT TAX LIABILITIES AND WHEN THEY RELATE TO INCOME TAXES LEVIED BY THE SAME TAXATION AUTHORITY AND THE COMPANY INTENDS TO SETTLE ITS CURRENT TAX ASSETS AND LIABILITIES ON A NET BASIS. CURRENT AND DEFERRED TAX ARE RECOGNIZED AS AN EXPENSE OR INCOME IN THE CONSOLIDATED STATEMENTS OF EARNINGS, EXCEPT WHEN THEY RELATE TO ITEMS CREDITED OR DEBITED DIRECTLY TO EQUITY, IN WHICH CASE THE TAX IS ALSO RECOGNIZED DIRECTLY IN EQUITY, OR WHERE THEY ARISE FROM THE INITIAL ACCOUNTING FOR A BUSINESS COMBINATION. false false false J Bradley Green Chief Executive Officer 0 700000 0 7465972 0 22842 0 15449 0 1200 0 8205463 0 0 Jay Dodds Chief Strategy Officer 0 446124 0 6379935 0 25164 0 15343 0 1230 0 6867796 0 0 Daniel Millett Chief Financial Officer 0 400000 0 3240875 0 4911 0 5077 0 0 0 3650863 0 0 William C Passodelis Vice President - Operations 0 244737 0 122658 0 46261 0 12045 0 18855 0 444556 0 0 W Clark Harlow Corporate Development Sr. VP 0 232541 0 1899769 0 1613 0 8410 0 10159 0 2152492 0 0 Mario Cutungo VP - Maintenance 0 139196 0 71994 0 1940 0 5167 0 8447 0 226744 0 0 Jennifer Hay President and General Counsel 0 417151 0 2343580 0 810 0 13152 0 1356 0 2776049 0 0 Lorie Eickhoff Chief Administrative Officer 0 267598 0 1872334 0 2476 0 5581 0 2159 0 2150148 0 0 Jeff Parker Chief Technology Officer 0 232882 0 1795036 0 4582 0 8683 0 9818 0 2051001 0 0 Louis Shook Sales Manager 0 184130 0 92500 0 3780 0 7836 0 1771 0 290017 0 0 Marlene Augusto Family Service Counselor 0 40618 0 107085 0 129 0 3727 0 4595 0 156154 0 0 Schedule J, Part I, Line 3: THE CEO IS NOT DIRECTLY PAID BY THE ORGANIZATION BUT IS COMPENSATED BY PARK LAWN CORPORATION, A RELATED ORGANIZATION. THE BOARD OF PARK LAWN CORPORATION, INCLUDES SEVERAL INDEPENDENT INDIVIDUALS, AND ELECTS OFFICERS ON A REGULAR ANNUAL BASIS. THE BOARD HAS OVERSIGHT RESPONSIBILITY OVER ALL ASPECTS OF THE COMPANY, INCLUDING OPERATIONAL AND FINANCIAL MATTERS WHICH WOULD ENCOMPASS COMPENSATION MATTERS AS THE BOARD DEEMS APPROPRIATE. FORM 990, PART VI, SECTION A, LINE 3: THE ORGANIZATION DELEGATED CONTROL OVER MANAGEMENT DUTIES CUSTOMARILY PERFORMED BY OR UNDER THE DIRECT SUPERVISION OF OFFICERS, DIRECTORS OR TRUSTEES, OR KEY EMPLOYEES TO CMS MID-ATLANTIC AND RESTLAND CEMETERY SERVICES, INC. WHO PROVIDES MANAGEMENT SERVICES AS WELL AS OTHER VARIOUS ADMINISTRATIVE SERVICES TO RESTLAND MEMORIAL PARK ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 6: EACH CERTIFICATE HOLDER AND LOT OWNER IS A MEMBER OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A & 7B: LOT OWNERS AND CERTIFICATE HOLDERS ELECT DIRECTORS AND TRUSTEES. DIRECTORS AND TRUSTEES ELECT OFFICERS. FORM 990, PART VI, SECTION B, LINE 11B: THE FORM 990 IS REVIEWED BY THE APPROPRIATE OFFICERS, AND IS AVAILABLE UPON REQUEST TO THE GOVERNING BODY. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC, UNLESS REQUESTED. VESTAL HILLS MEMORIAL PARK ASSOC INC 909 FANNIN STREET STE 2300 Houston TX 77010 150479650 SEE PART VII NY 501(c)(13) N/A NA false HOLLYWOOD MEMORIAL PARK CO 909 FANNIN STREET STE 2300 Houston TX 77010 220995959 SEE PART VII NJ 501(c)(13) N/A NA false PRINCETON ABBEY AND CEMETERY INC 909 FANNIN STREET STE 2300 Houston TX 77010 461614842 See Part VII NJ 501(c)(13) N/A NA false CMS PAC SERVICES 909 FANNIN STREET STE 2300 Houston TX 77010 462601068 CEMETERY MGMT NJ NA false 0 false 0.00000 MID ATLANTIC FINANCE INC 909 FANNIN STREET STE 2300 Houston TX 77010 251799583 FINANCE SVCS NJ NA S Corp 0 0 0.00000 false CITADEL MANAGEMENT SERVICES INC 909 FANNIN STREET STE 2300 Houston TX 77010 570974721 MGMT SERVICES NJ NA S Corp 0 0 0.00000 false NEWARK MONUMENT COMPANY 909 FANNIN STREET STE 2300 Houston TX 77010 223524370 CEMETERY SALE NJ NA C Corp 0 0 0.00000 false RESTLAND MANAGEMENT CORP 909 FANNIN STREET STE 2300 Houston TX 77010 221716281 CEMETERY SALE NJ NA C Corp 0 0 0.00000 false GREENWOOD CEMETERY ASSOCIATION 909 FANNIN STREET STE 2300 Houston TX 77010 210466812 CEMETERY SALE NJ NA C Corp 0 0 0.00000 false ALPINE PARK CEMETERY ASSOCIATION 909 FANNIN STREET STE 2300 Houston TX 77010 220728665 CEMETERY BURI NJ NA C Corp 0 0 0.00000 false CMS MID-ATLANTIC INC 909 FANNIN STREET STE 2300 Houston TX 77010 223415389 CEMETERY MGMT NJ NA S Corp 0 0 0.00000 false LAUREL GROVE CEMETERY CO 909 FANNIN STREET STE 2300 Houston TX 77010 221058030 CEMETERY MGMT NJ NA C Corp 0 0 0.00000 false ALPINE CEMETERY SERVICES INC 909 FANNIN STREET STE 2300 Houston TX 77010 202008002 cemetery mgmt NJ NA C Corp 0 0 0.00000 false GREENWOOD CEMETERY SERVICES INC 909 FANNIN STREET STE 2300 Houston TX 77010 202008054 CEMETERY MGMT NJ NA C Corp 0 0 0.00000 false HOLLYWOOD CEMETERY SERVICES INC 909 FANNIN STREET STE 2300 Houston TX 77010 202007777 CEMETERY MGMT NJ NA C Corp 0 0 0.00000 false LAUREL GROVE CEMETERY SERVICES 909 FANNIN STREET STE 2300 Houston TX 77010 202007843 CEMETERY MGMT NJ NA C Corp 0 0 0.00000 false RESTLAND CEMETERY SERVICES INC 909 FANNIN STREET STE 2300 Houston TX 77010 202007909 CEMETERY MGMT NJ NA C Corp 0 0 0.00000 false CMS PAC HOLDINGS INC 909 FANNIN STREET STE 2300 Houston TX 77010 462610369 CEMETERY MGMT NJ NA C Corp 0 0 0.00000 false PLC CMS HOLDINGS LTD 2 ST CLAIR AVE W STE 1300 Toronto Ontario CA M4V1L5 825259972 CEMETERY MGMT CA NA C Corp 0 0 0.00000 false PLC CMS LTD 2 ST CLAIR AVE W STE 1300 TORONTO ONTARIO CA M4V1L5 824676566 CEMETERY MGMT CA NA C Corp 0 0 0.00000 false PARK LAWN CAPITAL LIMITED INC 909 FANNIN STREET STE 2300 Houston TX 77010 810849170 Holding Compa TX NA C Corp 0 0 0.00000 false PARK LAWN CORPORATION 2 ST CLAIR AVE W STE 1300 TORONTO ONTARIO CA M4V 1L5 000000000 Cemetery Sale CA NA C Corp 0 0 0.00000 false false false false false false false false false false false false false false true true true false false true SCHEDULE R, PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS: NAME OF RELATED ORGANIZATION: VESTAL HILLS MEMORIAL PARK PRIMARY ACTIVITY: PROVIDING CEMETERY PROPERTY AND SERVICES ON A PRE-NEED AND AT-NEED BASIS. NAME OF RELATED ORGANIZATION: HOLLYWOOD MEMORIAL PARKS PRIMARY ACTIVITY: PROVIDING CEMETERY PROPERTY AND SERVICES ON A PRE-NEED AND AT-NEED BASIS. NAME OF RELATED ORGANIZATION: PRINCETON ABBEY AND CEMETERY, INC. PRIMARY ACTIVITY: PROVIDING CEMETERY PROPERTY AND SERVICES ON A PRE-NEED AND AT-NEED BASIS.