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        <FormAndLineReferenceDesc>Part V, Line 4: Intended uses of the endowment fund.</FormAndLineReferenceDesc>
        <ExplanationTxt>CEMETERY MAINTENANCE</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>Income taxes Santa Barbara Cemetery Association is exempt from income tax under IRC section 501(c)(13), though it is subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the Code. Santa Barbara Cemetery Association has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; to determine its filing and tax obligations in jurisdictions for which it has nexus; and to identify and evaluate other matters that may be considered tax positions. Santa Barbara Cemetery Association has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
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        <TitleTxt>MGR/SEC/AST TR</TitleTxt>
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          <PersonNm>SANTA BARBARA MONUMENTAL</PersonNm>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>ANNUALLY DISCUSSES POLICY AT BOARD MEETING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS REVIEW THE COMPENSATION OF THE TOP MANAGEMENT EMPLOYEE ON AN ANNUAL BASIS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS REVIEW THE COMPENSATION OF THE TOP MANAGEMENT EMPLOYEE ON AN ANNUAL BASIS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>upon request</ExplanationTxt>
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</Return>