2026-06-04T17:55:57+00:00 2025-12-31 135381590 BDO USA 626 WASHINGTON PL Suite 1802 PITTSBURGH PA 15219 990 2025-01-01 221228450 RESTLAND MEMORIAL PARK ASSOCIATION REST 2814531260 909 FANNIN STREET 2300 HOUSTON TX 77010 DANIEL MILLETT 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 2632376 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 178953 579473 0 0 1838250 1684560 2017203 2264033 0 550 0 0 742220 705296 0 0 0 1252278 1547161 1994498 2253007 22705 11026 27699518 30006604 18400541 20696601 9298977 9310003 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). 0 false 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 false false false false true false false false false true 11 0 true 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 false false false false X MARKUS STURM 2814531260 909 FANNIN STREET STE 2300 HOUSTON TX 77010 DANIEL MILLETT CHIEF FINANCIAL OFFICER (THRU 10/25) 1.0 39.0 X X 0 2103229 6923 HARVEY BOLLINGER RVP - NORTHEAST AND CEMETERY OPERATIONS 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 MARIO CUTUNGO VP - MAINTENANCE 8.0 32.0 X X 0 223901 5316 MARKUS STURM CFO, TREASURER, ASST. SECRETARY (AS OF 11/25) 1.0 39.0 X X 0 63473 0 MATHEW FORASTIERE EVP AND COO 1.0 39.0 X X 0 794052 13380 LOUIS SHOOK DIRECTOR 8.0 32.0 X 0 161876 5419 MARLENE AUGUSTO FAMILY SERVICE COUNSELOR 40.0 0.0 X 0 146125 9590 0 7559819 99711 false true false PAUL C PYTAL LLC 40 HOUSTON ROAD LITTLE FALLS NJ 07424 LANDSCAPING MAINTENANCE 137681 1 0 TRUST FUND INCOME 812220 579473 579473 0 0 0 0 579473 0 0 0 0 0 1902999 368343 1534656 1534656 MISCELLANEOUS 812220 149904 149904 0 0 0 0 149904 2264033 2264033 0 0 550 0 579326 12919 62086 50965 1107112 17222 17314 118 8686 2844 324425 228 170 21893 VEHICLE EXPENSE 31356 FEES AND LICENSE 15079 BAD DEBT EXPENSE 714 0 2253007 6914987 8118299 -139456 -105994 0 0 0 1501091 1409589 63915 64810 1479720 1022435 383930 457285 10792539 12586704 0 -355466 -522388 8537978 7998299 27699518 30006604 241671 266716 1298841 957289 0 16860029 19472596 18400541 20696601 X 9298977 9310003 9298977 9310003 27699518 30006604 11026 0 X false true true false 22055 22055 832017 644320 187697 280983 160142 120841 344665 217973 126692 457285 Closely-held equity interests Financial derivatives MAINTENANCE & PRESERVATION 12142832 F PRE-NEED TRUST FUND INV 443872 F 12586704 OTHER CURRENT ASSETS 7389157 DUE FROM TRUST FUNDS 493777 DEFERRED COMMISSION 115365 7998299 Federal Income Taxes PERPETUAL CARE FUND PAYABLE 8121506 CERTIFICATES OF INDEBTEDNESS 7500000 PRENEED RECEIPTS HELD IN TRUST 112884 INTERCOMPANY US 3736601 LEASE LIABILITIES 1605 19472596 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 DANIEL MILLETT CHIEF FINANCIAL OFFICER (THRU 10/25) 0 405385 0 897598 0 800246 0 6923 0 0 0 2110152 0 0 MARIO CUTUNGO VP - MAINTENANCE 0 151901 0 72000 0 0 0 5316 0 0 0 229217 0 0 JENNIFER HAY PRESIDENT AND CEO 0 656744 0 641355 0 0 0 11582 0 1356 0 1311037 0 0 MATHEW FORASTIERE EVP AND COO 0 399743 0 382979 0 11330 0 11923 0 1457 0 807432 0 0 HARVEY BOLLINGER RVP - NORTHEAST AND CEMETERY OPERATIONS 0 215803 0 15051 0 0 0 8637 0 16828 0 256319 0 0 LOUIS SHOOK DIRECTOR 0 75157 0 86719 0 0 0 4928 0 491 0 167295 0 0 MARLENE AUGUSTO FAMILY SERVICE COUNSELOR 0 42068 0 104057 0 0 0 3783 0 5807 0 155715 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, 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 RESTLAND CEMETERY SERVICES, INC. WHO PROVIDES MANAGEMENT SERVICES AS WELL AS OTHER VARIOUS ADMINISTRATIVE SERVICES TO RESTLAND MEMORIAL PARK ASSOCIATION. Form 990, Part VI, Line 6 Classes of members or stockholders EACH CERTIFICATE HOLDER AND LOT OWNER IS A MEMBER OF THE ORGANIZATION. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body LOT OWNERS AND CERTIFICATE HOLDERS ELECT DIRECTORS AND TRUSTEES. DIRECTORS AND TRUSTEES ELECT OFFICERS. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS REVIEWED BY THE APPROPRIATE OFFICERS, AND IS AVAILABLE UPON REQUEST TO THE GOVERNING BODY. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC, UNLESS REQUESTED. 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 PRINCETON ABBEY AND CEMETARY INC 909 FANNIN STREET STE 2300 HOUSTON TX 77010 461614842 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 MGMT 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