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        <Desc>MERCHANDISE TRUST - REGIONS BANK</Desc>
        <BookValueAmt>2507470</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>DUE FROM AFFLIATES</Desc>
        <BookValueAmt>1473276</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>INVESTMENT IN SANCHEZ PROPERTIES</Desc>
        <BookValueAmt>-66294</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>PREPAID EXPENSES</Desc>
        <BookValueAmt>262919</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>4177371</TotalBookValueOtherAssetsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleL documentId="RetDoc1042800001">
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>DAVID SHIPPER</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>GREATER THAN 35% OWNER OF MEMORIAL SERVICES GROUP, LLC</RelationshipDescriptionTxt>
        <TransactionDesc>TIPPECANOE CEMETERY MANAGEMENT LLC IS A FOR PROFIT MANAGEMENT COMPANY AND IS A WHOLLY OWNED SUBSIDIARY OF MEMORIAL SERVICES GROUP, LLC. TIPPECANOE MEMORY GARDENS, INC. HAS A MANAGEMENT FEE AGREEMENT WITH TIPPECANOE CEMETERY MANAGEMENT, LLC.THE MANAGEMENT FEE ARRANGEMENT IS LIMITED TO $300,000 ANNUALLY, AND IN NO EVENT CAN THE MANAGEMENT FEE IN ANY GIVEN YEAR EXCEED THE CASH FLOW OF THE CEMETERY. DURING 2024, TIPPECANOE MEMORY GARDENS, INC. PAID NO MANAGEMENT FEE TO TIPPECANOE CEMETERY MANAGEMENT, LLC.</TransactionDesc>
        <SharingOfRevenuesInd>0</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
    </IRS990ScheduleL>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>TIPPECANOE CEMETERY MANAGEMENT, LLC HOLDS THE MANAGEMENT CONTRACT FOR TIPPECANOE CEMETERY, INC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 8A</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS MET MULTIPLE TIMES DURING THE YEAR AND NOTES/DISCUSSIONS RELATED TO THE BUSINESS WERE KEPT BUT WERE NOT CONTEMPORANEOUSLY DOCUMENTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 8B</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS MET MULTIPLE TIMES DURING THE YEAR AND NOTES/DISCUSSIONS RELATED TO THE BUSINESS WERE KEPT BUT WERE NOT CONTEMPORANEOUSLY DOCUMENTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS REVIEWED BY PRESIDENT PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>UPON REQUEST</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 24E</FormAndLineReferenceDesc>
        <ExplanationTxt>REPAIR &amp; MAINTENANCE 31,681. JANITORIAL 24,082. BANK CHARGES 21,957. COMPUTER EXPENSE 21,770. TELEPHONE 19,468. RECRUITMENT 12,439. PUBLIC RELATIONS 8,582. VEHICLE EXPENSE 7,283. MEALS 5,700. TRASH HAULING 5,185. UNIFORMS &amp; LAUNDRY 2,762. MISCELLANEOUS 2,525. PROPERTY TAXES 2,280. POSTAGE &amp; SHIPPING 2,205. SECURITY EXPENSE 1,241. EQUIPMENT RENTAL 587. DUES &amp; SUBSCRIPTIONS 406. LICENSES &amp; PERMITS 10.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>EVER REST MEMORIAL PARK INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>PO BOX 1200</AddressLine1Txt>
          <CityNm>BUCKINGHAM</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>189121200</ZIPCd>
        </USAddress>
        <EIN>351004951</EIN>
        <PrimaryActivitiesTxt>CEMETERY</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>IN</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(13)</ExemptCodeSectionTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedOrgTxblPartnershipGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>SANCHEZ PROPERTIES LLC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>PO BOX 1200</AddressLine1Txt>
          <CityNm>BUCKINGHAM</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>18912</ZIPCd>
        </USAddress>
        <EIN>274099519</EIN>
        <PrimaryActivitiesTxt>WAREHOUSE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>IN</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>MEMORIAL SERVICES GROUP LLC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <PredominantIncomeTypeTxt>RELATED</PredominantIncomeTypeTxt>
        <ShareOfTotalIncomeAmt>-5818</ShareOfTotalIncomeAmt>
        <DisproportionateAllocationsInd>0</DisproportionateAllocationsInd>
        <GeneralOrManagingPartnerInd>0</GeneralOrManagingPartnerInd>
        <OwnershipPct>0.12500</OwnershipPct>
      </IdRelatedOrgTxblPartnershipGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>0</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>