2026-06-04T15:12:09+00:00 2025-12-31 135381590 BDO USA 626 WASHINGTON PL Suite 1802 PITTSBURGH PA 15219 990 2025-01-01 461614842 PRINCETON ABBEY AND CEMETERY INC PRIN 2814531260 909 FANNIN STREET 2300 HOUSTON TX 77010 MARKUS STURM CFO 2814531260 2026-06-04 true JAKE COOK P01240455 4122812501 2026-06-03 2025 2025-03-06 01:10:19Z JENNIFER HAY 909 FANNIN STREET 2300 HOUSTON TX 77010 210641 false X HTTPS://WWW.PRINCETONABBEY.COM/ X 2012 NJ THE CORPORATION IS FORMED FOR THE PURPOSES OF OWNING AND OPERATING A CEMETERY. 5 0 0 0 0 0 0 11897 17657 0 0 25967 128716 37864 146373 0 0 0 0 55281 19380 0 0 0 349552 393497 404833 412877 -366969 -266504 2762607 3469978 5084456 6058331 -2321849 -2588353 THE CORPORATION IS ORGANIZED AND SHALL BE OPERATED AS A CEMETERY COMPANY. MORE SPECIFICALLY, THE CORPORATION'S PURPOSE SHALL INCLUDE BUT NOT BE LIMITED TO THE PROCUREMENT, OPERATION, MANAGEMENT AND PRESERVATION OF LANDS TO BE USED EXCLUSIVELY AS A CEMETERY AND RELATED USES; AND THE DISPOSITION OF HUMAN REMAINS, INCLUDING MAINTENANCE AND OPERATION OF LAND AND THE CONSTRUCTION OR USE OF STRUCTURES INCLUDING CREMATORIES, MAUSOLEUMS, COLUMBARIUMS AND OTHER PLACES FOR HUMAN REMAINS OR CREMATED REMAINS. false false PROVIDES CEMETERY AND BURIAL SERVICES TO THOSE IN NEED ON A NONPROFIT BASIS IN ACCORDANCE WITH SECTION 501(C)(13). 0 false false 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 true false false false false false false false false false false false false false false false true false false false false true 3 0 true 0 false false false false false false false false X 5 0 true true false false true true false true true false false false false false false false false false false false false false X MARKUS STURM 2814531260 909 FANNIN STREET STE 2300 HOUSTON TX 77010 DAVID BELT VICE PRESIDENT 1.0 0 X X 0 0 0 HARVEY BOLLINGER RVP - NORTHEAST REGION 1.0 39.0 X X 0 230854 25465 J BRADLEY GREEN CHIEF EXECUTIVE OFFICER (THRU 4/25) 1.0 39.0 X X 0 2538210 20680 JENNIFER HAY PRESIDENT AND CEO 1.0 39.0 X X 0 1298099 12938 MATHEW FORASTIERE COO 1.0 39.0 X X 0 794052 13380 FR ELMER BAUER TRUSTEE 1.0 0 X 0 0 0 DANIEL MILLETT CHIEF FINANCIAL OFFICER (THRU 10/25) 1.0 39.0 X 0 2103229 6923 MARKUS STURM CFO, TREASURER (AS OF 11/25) 1.0 39.0 X 0 63473 0 OFER OHAD ASST. SECRETARY 2.0 0 X 0 0 0 0 7027917 79386 false true false 0 0 TRUST FUND INCOME 812220 17657 17657 0 0 0 0 17657 0 0 0 0 0 191823 64268 127555 127555 OTHER INCOME 812220 1161 1161 0 0 0 0 1161 146373 146373 0 0 17319 250 929 882 61492 6923 51 735 804 222228 49345 50307 FEES AND LICENSE 1612 0 412877 -869709 6814 139475 139480 0 0 0 1274611 1244711 216550 250832 656730 144569 564755 512161 315268 368390 0 1125473 954469 -3816 -6879 2762607 3469978 -1121326 -151786 196208 26181 0 1071075 1071075 4938499 5112861 5084456 6058331 X -2321849 -2588353 -2321849 -2588353 2762607 3469978 -266504 0 X false true true false 7560 7560 473125 61801 411324 28962 22756 6206 147083 60012 87071 512161 Closely-held equity interests Financial derivatives MAINTENANCE AND PRESERVATION 345024 F PRE-NEED TRUST FUND 23366 F 368390 Federal Income Taxes INTERCOMPANY US 4618720 CARE AND MAINTENANCE TRUSTS CO 491649 PRENEED RECIEPTS HELD IN TRUST 2492 OTHER CURRENT LIABILITIES 5112861 X 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote 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 (THRU 4/25) 0 1053821 0 1476912 0 7477 0 20280 0 400 0 2558890 0 0 JENNIFER HAY PRESIDENT AND CEO 0 656744 0 641355 0 0 0 11582 0 1356 0 1311037 0 0 MATHEW FORASTIERE COO 0 399743 0 382979 0 11330 0 11923 0 1457 0 807432 0 0 HARVEY BOLLINGER RVP - NORTHEAST REGION 0 215803 0 15051 0 0 0 8637 0 16828 0 256319 0 0 DANIEL MILLETT CHIEF FINANCIAL OFFICER (THRU 10/25) 0 405385 0 897598 0 800246 0 6923 0 0 0 2110152 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation 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, Line 2 Family/business relationships amongst interested persons DAVID BELT AND ELMER BAUER - Business relationship Form 990, Part VI, Line 3 Delegation of management duties 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 PRINCETON ABBEY MANAGEMENT, LLC WHO PROVIDE SALES AND MANAGEMENT SERVICES AS WELL AS OTHER VARIOUS ADMINISTRATIVE SERVICES TO THE ORGANIZATION. Form 990, Part VI, Line 6 Classes of members or stockholders THE CORPORATION SHALL HAVE TWO CLASSES OF MEMBERS: PERSONS WHO OWN CERTIFICATES OF INTEREST OR INDEBTEDNESS ISSUED BY THE CORPORATION, AND EACH OWNER OF A GRAVE, CRYPT, OR NICHE. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body CERTIFICATE HOLDERS AND GCN (GRAVE, CRYPT, NICHE) MEMBERS ELECT TRUSTEES. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS AVAILABLE TO THE OFFICERS AND TRUSTEES UPON REQUEST. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. VESTAL HILLS MEMORIAL PARK 909 FANNIN STREET STE 2300 HOUSTON TX 77010 150479650 PROVIDING CEMETERY PROPERTY AND SERVICES ON A PRE-NEED AND AT-NEED BASIS. NJ 501(c)(13) NA false RESTLAND MEMORIAL PARK ASSOCIATION 909 FANNIN STREET STE 2300 HOUSTON TX 77010 211228450 PROVIDING CEMETERY PROPERTY AND SERVICES ON A PRE-NEED AND AT-NEED BASIS. NJ 501(c)(13) NA false HOLLYWOOD MEMORIAL PARK CO 909 FANNIN STREET STE 2300 HOUSTON TX 77010 220995959 PROVIDING CEMETERY PROPERTY AND SERVICES ON A PRE-NEED AND AT-NEED BASIS. NJ 501(c)(13) NA false ALPINE CEMETERY ASSOCIATION PO BOX 631 ALPINE CA 91903 951903660 CEMETERY MANAGEMENT CA 501(c)(13) NA false GREENWOOD CEMETERY ASSOCIATION 9390 N REGENT RD BAYSIDE WI 53217 390920160 CEMETERY MANAGEMENT WI 501(c)(13) NA false CMS PAC SERVICES LLC 909 FANNIN STREET STE 2300 HOUSTON TX 77010 462601068 CEMETERY MANAGEMENT NJ NA N/A false 0 false 0 PARK LAWN CORPORATION 2 ST CLAIR AVE W STE 1300 TORONTO ONTARIO CA M4V1L5 CEMETERY SALES CA NA C Corporation 0 0 0 false PARK LAWN CAPITAL LIMITED INC 909 FANNIN STREET STE 2300 HOUSTON TX 77010 810849170 HOLDING COMPA TX NA C Corporation 0 0 0 false PLC CMS HOLDINGS LTD 2 ST CLAIR AVE W STE 1300 TORONTO ONTARIO CA M4V1L5 825259972 CEMETERY MANAGEMENT CA NA C Corporation 0 0 0 false PLC CMS LTD 2 ST CLAIR AVE W STE 1300 TORONTO ONTARIO CA M4V1L5 824676566 HOLDING COMPANY CA NA C Corporation 0 0 0 false CMS MID-ATLANTIC INC 909 FANNIN STREET STE 2300 HOUSTON TX 77010 223415389 CEMETERY MANAGEMENT NJ NA S Corporation 0 0 0 false RESTLAND MANAGEMENT CORPORATION 909 FANNIN STREET STE 2300 HOUSTON TX 77010 221716281 CEMETERY SALES NJ NA C Corporation 0 0 0 false MID ATLANTIC FINANCE INC 909 FANNIN STREET STE 2300 HOUSTON TX 77010 251799583 FINANCE SERVICES PA NA S Corporation 0 0 0 false CMS PAC HOLDINGS INC 909 FANNIN STREET STE 2300 HOUSTON TX 77010 462610369 CEMETERY MANAGEMENT NJ NA C Corporation 0 0 0 false ALPINE CEMETERY SERVICES INC 909 FANNIN STREET STE 2300 HOUSTON TX 77010 202008002 CEMETERY MANAGEMENT NJ NA C Corporation 0 0 0 false LAUREL GROVE CEMETERY SERVICES INC 909 FANNIN STREET STE 2300 HOUSTON TX 77010 202007843 CEMETERY SALES NJ NA C Corporation 0 0 0 false LAUREL GROVE CEMETERY CO 909 FANNIN STREET STE 2300 HOUSTON TX 77010 221058030 CEMETERY SALES NJ NA C Corporation 0 0 0 false HOLLYWOOD CEMETERY SERVICES INC 909 FANNIN STREET STE 2300 HOUSTON TX 77010 202007777 CEMETERY MANAGEMENT NJ NA C Corporation 0 0 0 false RESTLAND CEMETERY SERVICES INC 909 FANNIN STREET STE 2300 HOUSTON TX 77010 202007909 CEMETERY MANAGEMENT NJ NA C Corporation 0 0 0 false GREENWOOD CEMETERY SERVICES INC 909 FANNIN STREET STE 2300 HOUSTON TX 77010 202008054 CEMETERY SALES NJ NA C Corporation 0 0 0 false false false false false false false false false false false false false false true true true false false true